Amendment in Notification No. G.O.Ms.No. 41, Rev. (CT-II) Dept., dt. 23.02.2018 - G.O.Ms.No. 55 - Telangana SGST

REVENUE DEPARTMENT (CT - II) THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 (TELANGANA ACT NO. 23 OF 2017) - WAIVER OF LATE FEE PAYABLE FOR FAILURE TO FURNISH RETURN IN FORM GSTR-1. [ G.O.Ms.No. 55, Revenue (CT-II), 16th June, 2020. ] In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification issued in G.O.Ms.No. 41, Rev. (CT-II) Dept., dt. 23.02.2018, as amended subsequently from time to time, namely:- AMENDMENT In the said notification, after the second proviso, the following proviso shall be added, namely:- Provided also 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. SOMESH KUMAR, Chief Secretary Special Chief Secretary to Government