Tamil Nadu GST Act Waives Late Fees for Delayed GSTR-3B Returns from October 2017 Onwards; Reduced Daily Penalty Rates Applied.

The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who fail to submit their GSTR-3B returns on time for October 2017 onwards. The waiver reduces the late fee to twenty-five rupees per day, and if no state tax is payable, the fee is reduced to ten rupees per day. This decision was made based on recommendations from the Council and is authorized by the Governor of Tamil Nadu.

---

---

---