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Amendment of notification no.16/ST-2, dated 25.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1, from tax period of June, 2021 onward under the HGST Act, 2017 - 35/GST-2 - Haryana SGSTExtract HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st July, 2021 No.35/GST-2. -In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in Haryana Government, Excise and Taxation Department, notification No.16/ST-2, dated the 25th January, 2018, namely:- Amendment In Haryana Government, Excise and Taxation Department, Notification No. 16/ST-2, dated the 25th January, 2018, after the fourth proviso, the following proviso shall be inserted, namely:- Provided further that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:- TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under Serial Number 1 One thousand rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under Serial Number 1 Two thousand and five hundred rupees ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.
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