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TMI BlogAmendment in Notification No. II(2)/CTR/1099(e-4)/2018, dated 31/12/2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, Vaigasi 19, Thiruvalluvar Aandu-2052.] No.II(2)/CTR/315(g-2)/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 Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 March, 2021 Sixty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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