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of <h1>Tamil Nadu waives late fees for July 2017 GSTR-3B returns u/s 128 of GST Act 2017. Effective retroactively.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has waived the late fee for registered persons who failed to submit their GSTR-3B returns for July 2017 by the due date. This waiver, recommended by the Council, is enacted under the authority of Section 128 of the Act. The notification, issued by the Commercial Taxes and Registration Department, is effective retroactively from September 1, 2017.
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