Waiver of late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. - 74/2019-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 27th December, 2019 Notification No. 74/2019-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-125)GST-2019/S.128(17)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 further amendment in the Government Notification, Finance Department No.(GHN-8)/GST-2018/S.128(5)THdated the 23rd January, 2018, Notification No. 4/2018 State Tax, namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely: Provided also that 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. . 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. By order and in the name of the Governor of Gujarat, Samir Joshi Under Secretary to Government.