Provides relief by conditional waiver of late fee for delay in furnishing FORM GSTR-1 for February to April, 2020 - 33/2020 - State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9th April, 2020. Notification No. 33/2020 - State Tax No.(GHN-35)GST-2020/S.128(20)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, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-8)GST-2018/S.128(5)-TH dated the 23rd January, 2018, Notification No. 4/2018 - State Tax, namely: In the said notification, after the third 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 months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020. . By order and in the name of Governor of Gujarat, R D Modi Under Secretary to Government