Amendment in Notification No. 73/2017–State Tax, dated the 30th December, 2017 - 21/2021-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 29 th July 2021 NOTIFICATION No. 21/2021-State Tax No. F 10-40/2021/CT/V(54) .- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 73/2017 State Tax, No. F-10-98/2017/CT/V(187), Chhattisgarh Commercial Tax Department, dated the 29th December, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 581, dated the 30th December, 2017, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also 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). . 2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.