Waiver of late fee payable under Section 47 - G.O. Ms. No. 105 - II(2)/CTR/783(c-1)/2017 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 105 No. II(2)/CTR/783(c-1)/2017. Dated: 15.9.2017 Aavani-30 Thiruvalluvar Aandu, 2048 NOTIFICATION 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 late fee payable under section 47 of the said Act , for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. 2. This notification shall be deemed to have come into force with effect from the 1st day of September, 2017. Dr. C. CHANDRAMOULI ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)