Waives the amount of late fee furnish the details of outward supplies for any month/quarter in FORM GSTR-1. - FA-3-03/2018-1-V-(04) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 23 rd January 2018 No. FA-3-03/2018-1-V-(04).- In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives 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 often rupees for every day during which such failure continues. By order and in the name of the Governor of Madhya Pradesh, S.D. RICHHARIA, Dy. secy.