FORM GSTR-1 - Waiver of late fee payable under section 47 of the Tamil Nadu Goods and Services Tax Act, 2017 - GO. (MS) No. 101 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT GO. (MS) No. 101 Dated : 26.6.2020 Aani 12 Thiruvalluvar Aandu 2051 NOTIFICATION In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendment to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/79(h-1)/2018, published at page I in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd January, 2018, namely:- AMENDMENT In the said notification, for the fourth proviso, the following proviso shall be substituted, namely : - Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table :- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10 th day of July, 2020 2. April, 2020 24 th day of July, 2020 3. May, 2020 28 th day of July, 2020 4. June, 2020 05 th day of August, 2020 5. January to March, 2020 17 th day of July, 2020 6. April to June, 2020 03 rd day of August, 2020. . Dr. BEELA RAJESH SECRETARY TO GOVERNMENT