Amendment in Notification G.O.Ms. No.41, Rev (CT.II) Department, dated: 23.02.2018 - G.O. Ms. No. 54 - Telangana SGST

REVENUE DEPARTMENT ( CT-II ) AMENDMENT TO THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 23 OF 2017) - WAIVER OF LATE FEE PAYABLE FOR FAILURE TO FURNISH RETURN IN FORM GSTR-1. [ G.O. Ms. No. 54, Revenue (CT-II), 16th June, 2020 .] In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government and on the recommendations of the Council, hereby makes the following amendments in the notification issued in G.O.Ms. No.41, Rev (CT.II) Department, dated: 23.02.2018, namely:- AMENDMENT In the said notification, after the proviso, the following proviso shall be added, namely:- Provided further 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 September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019 . SOMESH KUMAR, Chief Secretary Special Chief Secretary to Government