Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4 under the HGST Act, 2017 - 03/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 03/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount payable in lieu of state tax in the said return is nil, the amount of late fee payable under section 47 of the said Act , by any registered person for failure to furnish the said return, shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.