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Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018 - GO. (MS) No. 100 - Tamil Nadu SGST

Extract

..... ration Department Notification No. II(2)/CTR/1099(e-4)/2018, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 31st December, 2018, namely :- AMENDMENT In the said notification,- (i) in the third proviso. for the Table, the following Table shall be substituted, namely: “Table Sl. No. (1) Class of registered persons (2) Tax period (3) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financ .....

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Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018 - GO. (MS) No. 100 - Tamil Nadu SGST

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..... 20 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely:- "Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due dat .....

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Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018 - GO. (MS) No. 100 - Tamil Nadu SGST

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