Waiver/ Reduction in late fee for not furnishing FORM GSTR-10 - G.O. (Ms) No. 142 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 142 Dated: 23.09.2020 Purattasi 7 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) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council. hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020. 2. This Notification shall be deemed to have come into force with effect from the 21 st day of September, 2020. Dr. BEELA RAJESH SECRETARY TO GOVERNMENT