Amendment in Notification No. II(2)/CTR/1099(e-4)/2018, dated 31/12/2018

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..... valluvar 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 Commercial Taxes and Registration Dep .....

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..... turn as specified under sub-section (1) of Section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-fi ve days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specifie .....

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..... aid Act shall stand waived which is in excess of two hundred and fifty rupees for the registered 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: Provided also that the total amount of late fee payable under .....

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