Waiving the late fee paid under section 47 by certain class of taxpayers. - F.12(46)FD/Tax/2017-Pt-III-093 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 4, 2018 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act: 2017 (Act no. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Rajasthan Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; (ii) the registered persons who have filed the return in FORM GSTR-4 of the Rajasthan Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal; (iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Rajasthan Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018, [F.12(46)FD/Tax/2017-Pt-III-093] By Order of the Governor, (Anandhi) Joint Secretary to the Government