Waive the amount of late fee FORM GSTR-1. - EXN-F(10)-05/2018-04/2018-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department Notification No. 04/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla -2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. 2. This notification shall be deemed to have come into force with effect from the 23 rd day of January, 2018. By Order, (Jagdish Chander Sharma) Principal Secretary (E T) to the Government of Himachal Pradesh