Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - FORM GSTR-1 - Waiver of late fee payable under section 47- Erratum to Notification - Issued. - G.O. (Ms.) No.123 - Tamil Nadu SGST
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Erratum correcting GST Act citation clarifies reference for waiver of late fee under Section 47. Erratum corrects the statutory citation in a prior notification on waiver of late fee for GST return filing under Section 47, replacing the reference '(12 of 2017)' with '(Tamil Nadu Act 19 of 2017)' in paragraph 1 to align the notification with the proper State GST Act citation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Erratum correcting GST Act citation clarifies reference for waiver of late fee under Section 47.
Erratum corrects the statutory citation in a prior notification on waiver of late fee for GST return filing under Section 47, replacing the reference "(12 of 2017)" with "(Tamil Nadu Act 19 of 2017)" in paragraph 1 to align the notification with the proper State GST Act citation.
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