Tamil Nadu Amends GST Act: Late Fee Waiver for GSTR-4 Filings from April 1 to June 30, 2023.
The Tamil Nadu government has amended a previous notification under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment, effective from March 31, 2023, introduces a provision waiving late fees exceeding 250 rupees for registered persons who failed to file their GSTR-4 returns for specific periods. The waiver applies if the returns are submitted between April 1, 2023, and June 30, 2023. Additionally, the late fee is fully waived if no state tax is payable in the return. This amendment aims to provide relief to taxpayers who missed filing deadlines for the specified periods.
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