Waiver of late fee for FORM GSTR-4 for 2017-18 and 2018-19 if filed between 22.09.2020 to 31.10.2020 - 67/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 28th September, 2020 Notification No. 67/2020-State Tax Gujarat Goods Services Tax Act, 2017 No. (GHN-90)GST-2020/S.128(24)TH : In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-141) GST-2017/S.128(24)TH dated the 29 th December, 2017, Notification No. 73/2017-State Tax, namely:- In the said notification, after the second proviso, the following proviso shall be inserted, namely : - Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . 2. This notification shall be deemed to have come into force with effect from the 21st day of September, 2020. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government