Amendment in Notification No. II(2)/CTR/1099(e-4)/2018, dated 31/12/2018

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....1, Vaigasi 19, Thiruvalluvar Aandu-2052.] No.II(2)/CTR/315(g-2)/2021 In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Ta....

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.... rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 March, 2021 Sixty days from the due date of furnishing return     April, 2021 Forty-fi ve days from the due date of furnishing return     May, 2021 Thirty days from the due date of&n....

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....Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter o....