Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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....uvalluvar Aandu-2052.] No.II(2)/CTR/315(g-5)/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 waives the amount of late fee payable under section 47 of the said Act by any regi....