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    <title>Waiver of late fee payable under Section 47</title>
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    <description>The Government of Tamil Nadu, invoking powers under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for July 2017 by the due date; the notification is effective from 1 September 2017.</description>
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