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of <h1>Tamil Nadu GST Amendment: Late Fees Waived for May-July 2020 Returns Filed by Sept 30, 2020, for Eligible Taxpayers.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has amended a previous notification to waive late fees for certain taxpayers. For those who fail to file returns for specified tax periods but submit them by September 30, 2020, the late fee exceeding 250 rupees is waived. Additionally, if the state tax payable is nil, the entire late fee is waived. This applies to taxpayers with an aggregate turnover above 5 crores for the months of May to July 2020. The notification is effective from June 25, 2020.
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