Late fee waived for GSTR-4 for July 17 to September 2018 - 77/2018-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31St December, 2018 Notification No. 77/2018-State Tax No. (GHN-135)GST-2018/S.128(14)TH:- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in Government Notification, Finance Department No. (GHN-141)GST-2017/S.128(4)-TH dated the 29th December, 2017, Notification No. 73/2017 State Tax, namely: In the said notification, after the first proviso, the following proviso shall be inserted, namely: Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. . By order and in the name of the Governor of Gujarat, Samir Joshi Joint Secretary to Government.