The Government of Tamil Nadu on July 18, 2023, issued a notification amending an older notification of the Commercial Taxes and Registration Department regarding Failure to Furnish the Return in Form Gstr-4 Waiver of Late Fee Payable Under Section 47 Under The Tamil Nadu Goods and Services Tax Act, 2017.
The following has been amended namely: -
•In Notification No. II(2)/CTR/1041(d-2)/2017, published on page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated December 29, 2017, the seventh proviso has been amended which lays down the commencement date, it amends that this notification shall be deemed to have come into force with effect from June 30, 2023.
The detailed notification is attached in the document given below.
[Notification No. II(2)/CTR/659(a-1)/2023.]
