Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018

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..... e 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), read with section 148 of the said Act, the Governor of Tamil Nadu, on the recommendations of the Council. hereby makes the following amendment to the Commercial Taxes and Registration Department Notification No. II(2)/ .....

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..... h day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Havel .....

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..... If return in FORM GSTR-3B is furnished on or before the 27 th 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 .....

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