Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases
G.O. Ms. No. 165 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
\nCOMMERCIAL TAXES AND REGISTRATION DEPARTMENT
\nNOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
\n[G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
\n No.II(2)\/CTR\/1099(e-4)\/2018
\nIn 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es the amount of late fee payable by any registered person for failure to fumish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified casesG.O. Ms. No. 165 Dated:- 31-12-2018 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTNOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU … Continue reading “Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17113","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17113"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17113\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July. 2017 onwards by the due date under Section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
\nProvided further that the amount of late fee payable <\/p>\n
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