Amendment in Notification No. 04/2018-State Tax, dated the 24th January, 2018 - 53/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 53/2020 - State Tax Atal Nagar, the 6 th July 2020 No. F 10-61/2020/CT/V(87) . - In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the Notification No. 04/2018-State Tax, No. F-10-2/2018/CT/V(3), Chhattisgarh Commercial Tax Department, dated the 24th January, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-A, dated the 25th January, 2018, 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 deemed to have come in to force from 24 th June 2020. By the order and in the name of The Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.