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of <h1>Tamil Nadu waives late fees for delayed GSTR-3B returns from Oct 2017-Apr 2018 under GST Act 2017.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, waives the late fee for registered persons who failed to submit their GSTR-3B returns on time for the months from October 2017 to April 2018. This waiver applies to those who submitted but did not file their GST TRAN-1 declaration by December 27, 2017. Eligible individuals must have filed the GST TRAN-1 by May 10, 2018, and the GSTR-3B returns for the specified months by May 31, 2018.
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