Amendment in Notification No. F-A-3-93-2017-1 -V (162) dt. 29 December 2017 - F-A3-93-2017- 1 -V (70) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 5 th December 2020 No. F-A3-93-2017- 1 -V (70). - In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification, No. F-A-3-93-2017-1 -V (162) dt. 29 December 2017 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 31 st day of October, 2020. . 2. This notification shall deemed to have come into force with effect from the 21 st day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, RAINAKAR JHA , Dy. Secy.