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WAIVER OF PENALTY PAYABLE FOR NON-COMPLIANCE OF THE PROVISIONS TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

Updated on:2nd Dec, 2020
No.II(2)/CTR/793(a)/2020 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) (hereafter in this notifi cation referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/232(h-6)/2020, published at page 3 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 13th April, 2020, between the period from the 1st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notifi cation from the 1st day of April, 2021. 2. This Notifi cation shall be deemed to have come into force from the 29th day of November, 2020.
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