In exercise of the powers conferred by sub-section (1) of section 50 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with section 148 of the said Act, 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)/CTR7532(d-3)/2017, published at pages 2-3 in Part 11-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29t!l June, 2017, namely:-
AMENDMENT.
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: -
"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-
Table
Dr. BEELA RAJESH
SECRETARY TO GOVERNMENT