Amendment in Notification No. 27/2018- State Tax, dated the 31st December, 2018 - 26/2020 - State Tax - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 26/2020 - State Tax Imphal, the 1 st July, 2020 No. TAX/4(53)/GST-NOTN/2016 : - In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments n the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 27/2018- State Tax, dated the 31st December, 2018, published in the Manipur Gazette Extraordinary vide number 374, dated the 3rd January, 2019, namely :- In the said notification, after the third proviso, the following provisos shall be inserted, namely: - Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of State tax payable in the said return is nil. . 2. This notification shall be deemed to have come into effect from the 26th day of June, 2020 (Dr. Rajesh Kumar) Additional Chief Secretary (Finance) Government of Manipur Note: The principal notification was published in the Gazette of Manipur, Extraordinary, vide notification No. 27/2018- State Tax, dated the 31st December, 2018, published in the Manipur Gazette number 374, dated the 3 rd January, 2019, and was last amended vide notification No. 22/2020 - State Tax, dated the 25th June, 2020, published vide Manipur Gazette Extraordinary number 77, dated the 29 th June, 2020.