In exorcise 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 to as the said Act), read with section 148 of the said Act. the Governor of Tamil Nadu, on the recommendations of the Council, herein makes the following further amendment to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/1041(d-2)/2017. published at page 2 in Part ll-Section 2 of the Tamil Nadu Government Gazette. Extraordinary, dated 29th December, 2017. namely:-

AMENDMENT.

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

Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil. for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.".

2. This Notification shall be deemed to have come into force with effect from the 21st day of September. 2020.

Dr. BEELA RAJESH,

Secretary to Government.