Supersession Notification No.II(2)/CTR/315(g-5)/2021 dated 2nd June, 2021

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..... . 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 Governmen .....

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..... ate, 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 sh .....

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