Amendment in Notification No. II(2)/CTR/79(h-1)/2018, dated 23rd January, 2018 - G.O. Ms. No. 84 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. [G.O. Ms. No. 84, Commercial Taxes and Registration (B1), 2nd June 2021, Vaigasi 19, Thiruvalluvar Aandu-2052.] No.II(2)/CTR/315(g-3)/2021 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 makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/79(h-1)/2018, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd January, 2018, namely:- AMENDMENT In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:- Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:- TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No.1 One thousand rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S.No.1 Two thousand and five hundred rupees 2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021. M.A. SIDDIQUE, Principal Secretary to Government (FAC).