Amendment in Notification No. 04/2018–State Tax, dated the 25th January, 2018 - 20/2021-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 29th July 2021 NOTIFICATION No. 20/2021-State Tax No. F 10- 40/2021/CT/V(53). - 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. 04/2018 State Tax, No. F-10-2/2018/CT/V(3), Chhattisgarh Commercial Tax Department, dated the 24th January, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-v, dated the 25th January, 2018, 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 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 S. No. 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 S. No. 1 Two thousand and five hundred rupees 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