TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Re. 0.80 Paise.

No. 50]

CHENNAI, FRIDAY, JANUARY 31,  2025

Thai 18, Kurothi, Thiruvalluvar Aandu-2056

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

II-2 Ex. (50)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

[G.O. Ms. No. 45, Commercial Taxes and Registration (B1), 31st January 2025,

தை 18, குரோதி, திருவள்ளுவர் ஆண்டு-2056.]

No. II(2)/CTR/82(b)/2025.

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 the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in

respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19

or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of

the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered

persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return

in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM

GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the

said financial years shall be available.

2. This notification shall be deemed to have been come into force with effect from the 23rd day of the

January, 2025.

BRAJENDRA NAVNIT,

Principal Secretary to Government.

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

ON  BEHALF  OF  THE  GOVERNMENT  OF  TAMIL  NADU