II-2 Ex. (311)

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price: Re. 0.80 Paise.

No. 311]

CHENNAI, TUESDAY, SEPTEMBER 4,  2018

Aavani 19, Vilambi, Thiruvalluvar Aandu-2049

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017.

[G.O. Ms. No. 113, Commercial Taxes and Registration (B1), 4th September 2018,

Aavani 19, Vilambi, Thiruvalluvar Aandu - 2049.]

No. II(2)/CTR/777(e)/2018.

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), 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 Services Tax Rules,

2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of

the application reference number;

(ii) the registered persons who have filed the return in FORM GSTR-4 of the Tamil Nadu Goods and Services

Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously

levied on the common portal;

(iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in

FORM GSTR-6 of the Tamil Nadu Goods and Services Tax Rules, 2017 for any tax period between the

1st day of January, 2018 and the 23rd day of January, 2018.

Ka. BALACHANDRAN,

Principal Secretary to Government.

PRINTED  AND  PUBLISHED  BY  THE DIRECTOR  OF  STATIONERY  AND  PRINTING, CHENNAI

ON  BEHALF  OF  THE  GOVERNMENT  OF  TAMIL  NADU