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<h1>Tamil Nadu waives late fees for GST returns u/s 47 for small businesses; applies from March 31, 2023.</h1> The Tamil Nadu Government, following the Council's recommendations, has waived late fees under section 47 of the Tamil Nadu Goods and Services Tax Act, 2017, for returns filed under section 44 for the financial year 2022-23 onwards. For registered persons with an aggregate turnover up to five crore rupees, the late fee is twenty-five rupees per day, capped at 0.02% of turnover. For turnovers between five and twenty crore rupees, the fee is fifty rupees per day, also capped at 0.02%. Late fees exceeding ten thousand rupees for returns from 2017-18 to 2021-22 filed between April 1 and June 30, 2023, are waived. This notification is effective from March 31, 2023.