Waives the amount of late fee referred to in section 47 of the Tamil Nadu Goods and Services Tax Act, 2017 - G.O. Ms. No. 40 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. AMENDMENT TO NOTIFICATIONS [G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22, Subakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/351(a-5)/2023. 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 waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. 2. This notification shall be deemed to have come into force on 31st day of March, 2023. B. JOTHI NIRMALASAMY, Secretary to Government.