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 - 68/2020 – STATE TAX - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO. 68/2020 STATE TAX S. O. No. 92, Dated- 07th December, 2020 - In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of late fee 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 31st day of December, 2020. . 2. This notification shall come into force with effect from the 21st day of September, 2020. [File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand, Vandana Dadel, Secretary, Commercial taxes Department