Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases

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..... AMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-4)/2018 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 .....

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..... to fumish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the .....

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