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of <h1>Tamil Nadu waives late fee over Rs. 500 for delayed FORM GSTR-10 submissions filed between April 1 and June 30, 2023.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification waiving the late fee exceeding five hundred rupees for registered persons who fail to submit their final return in FORM GSTR-10 by the due date. This waiver applies if the return is filed between April 1, 2023, and June 30, 2023. The notification, authorized by the Governor on the Council's recommendation, is effective from March 31, 2023.
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