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GST - Tamil Nadu Goods and Services Tax Act, 2017 - Waiver of late fee payable under Section 47 - Notification - Issued

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.... exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i)  the registered persons whose return in FORM GSTR-3B of the Tamil Nadu Goods and....