Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Waiver of penalty payable for non-compliance of provisions - G.O. (Ms) No. 181 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 181 Dated: 02.12.2020 Karthigai 17 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 penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of the Commercial Taxes and Registration Department Notification No. II(2)/CTR/232(h-6)/2020, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 13 th April, 2020, between the period from the 01 st day of December, 2020 to the 31 st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01 st day of April. 2021. 2. This notification shall be deemed to have come into force from the 29th day of November, 2020. Dr. BEELA RAJESH SECRETARY TO GOVERNMENT