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    <title>State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the Tamil Nadu Goods and Services Tax Act, 2017</title>
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    <description>The Government waives part of the late fee payable under the Act for returns to be furnished for 2022-23 onwards by specified classes of registered persons by prescribing daily late fee rates and a maximum cap tied to turnover in the State or Union territory for each class; additionally, for returns of certain earlier financial years filed within a limited period in 2023, the waiver covers the amount of late fee in excess of a prescribed threshold. The notification is effective from the last day of the 2022-23 financial year.</description>
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    <pubDate>Wed, 05 Apr 2023 00:00:00 +0530</pubDate>
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      <description>The Government waives part of the late fee payable under the Act for returns to be furnished for 2022-23 onwards by specified classes of registered persons by prescribing daily late fee rates and a maximum cap tied to turnover in the State or Union territory for each class; additionally, for returns of certain earlier financial years filed within a limited period in 2023, the waiver covers the amount of late fee in excess of a prescribed threshold. The notification is effective from the last day of the 2022-23 financial year.</description>
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      <pubDate>Wed, 05 Apr 2023 00:00:00 +0530</pubDate>
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