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    <title>FORM GSTR-3B - Waiver of late fee payable under section 47 of Tamil Nadu Goods and Services Tax Act, 2017</title>
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    <description>For registered persons who file specified delayed returns by 30 September 2020, the total late fee payable under section 47 shall be waived to the extent it exceeds two hundred and fifty rupees, and shall be fully waived where the total state tax payable in the return is nil. Taxpayers with aggregate turnover above the high-turnover threshold who file FORM GSTR-3B for May-July 2020 by 30 September 2020 receive the same late fee waiver treatment. The notification is deemed effective from 25 June 2020.</description>
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      <description>For registered persons who file specified delayed returns by 30 September 2020, the total late fee payable under section 47 shall be waived to the extent it exceeds two hundred and fifty rupees, and shall be fully waived where the total state tax payable in the return is nil. Taxpayers with aggregate turnover above the high-turnover threshold who file FORM GSTR-3B for May-July 2020 by 30 September 2020 receive the same late fee waiver treatment. The notification is deemed effective from 25 June 2020.</description>
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