Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - F- A-3-43-2020-1-V (71) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 5 th December 2020 No. F- A-3-43-2020-1-V (71) : In exercise of the powers conferred by Section 128 of Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR- 10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31 st day of December, 2020. 2. This Notification shall deemed to have come into force with effect from the 21st day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, RAINAKAR JHA , Dy. Secy.