Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards under the HGST Act, 2017 - 36/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st July, 2021 No.36/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 amendments in Haryana Government, Excise and Taxation Department, notification No.03/ST-2, dated the 9 th January, 2018, namely: Amendment In Haryana Government, Excise and Taxation Department, notification No.03/ST-2, dated the 9th January, 2018, in the third proviso,- (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) 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 financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.