In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendment to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/79(h-1)/2018, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd January, 2018, namely:-

AMENDMENT.

In the said notification, after the third proviso, the following proviso shall be inserted, namely: -

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.".

2. This notification shall be deemed to have come into force with effect from the 3rd April, 2020.

Ka. BALACHANDRAN

PRINCIPAL SECRETARY TO GOVERNMENT