Supersession Notification No.II(2)/CTR/315(g-5)/2021 dated 2nd June, 2021 - G.O.Ms.No. 9 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O.Ms. No.9, Commercial Taxes and Registration (B1), 9th January 2025, Margazhi 25, Kurothi, Thiruvalluvar Aandu-2055.] No. II(2)/CTR/41(b-3)/2025. 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), and in supersession of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/315(g-5)/2021, published at page 5 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 2nd June, 2021, except as respects things done or omitted to be done before such supersession, 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 by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall be deemed to have been come into force with effect from the 1st day of November, 2024. BRAJENDRA NAVNIT, Principal Secretary to Government.