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

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....FICATIONS [G.O. Ms. No. 39, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22, Subakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/351(a-4)/2023. 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) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of th....

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.... an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial year....