Waiver of late fees for FORM GSTR-1 for tax periods for March, 2020 to June, 2020 for monthly filers and for January, 2020 to June, 2020 for quarterly filers - 53/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 29th June, 2020. Notification No. 53/2020-State Tax No.(GHN-57)GST-2020/S.128(22)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, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . 2. This notification shall be deemed to have come into force with effect from the 24th day of June, 2020. By order and in the name of Governor of Gujarat, Samir Joshi Under Secretary to Government