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<h1>Tamil Nadu Waives Late Fees for FORM GSTR-4; Reduced to Rs. 25/Day, Rs. 10/Day If No Tax Payable.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for registered persons who fail to submit FORM GSTR-4 by the due date. The waiver reduces the late fee to twenty-five rupees per day of delay. If there is no state tax payable in the return, the late fee is reduced to ten rupees per day. This decision, recommended by the Council, aims to alleviate the financial burden on taxpayers who miss the filing deadline.