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<h1>Tamil Nadu waives late fees for delayed GSTR-1 submissions u/s 128 of GST Act for specific months.</h1> The Government of Tamil Nadu, under the authority of section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, has amended a previous notification to waive the late fees for registered persons who fail to submit their FORM GSTR-1 details by the original due dates. The waiver applies to specific months and quarters, provided the details are submitted by revised deadlines: March 2020 by July 10, 2020; April 2020 by July 24, 2020; May 2020 by July 28, 2020; June 2020 by August 5, 2020; January-March 2020 by July 17, 2020; and April-June 2020 by August 3, 2020.