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of <h1>Tamil Nadu Amends GST Notification: Late Fee Waived for GSTR-1 Delays from July 2017 to November 2019.</h1> The Government of Tamil Nadu has amended a previous notification under the Tamil Nadu Goods and Services Tax Act, 2017. This amendment, effective from December 19, 2019, introduces a proviso that waives the late fee for registered persons who failed to submit details of outward supplies in FORM GSTR-1 for the period from July 2017 to November 2019 by the due date. The waiver applies if the details are submitted between December 19, 2019, and January 10, 2020. This action is taken under the authority of section 128 of the Tamil Nadu GST Act, based on Council recommendations.
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