Seeks to amend Notification G.O.Ms.No. 16, Revenue (CT-II) Department, Dt. 13-02-2019 - G.O.Ms.No. 17 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No,23 of 2017) Tax period February, 2020 to April, 2020 COVID Relaxation Waiver of interest Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 17 Dated: 05-02-2021. Read the following: 1. G.O.Ms No. 16, Revenue (CT-II) Department, Dt. 13-02-2019. 2. G.O.Ms No. 82, Revenue (CT-II) Department, Dt. 21-07-2020. 3. From the Commissioner of State Tax, Telangana, Hyderabad, CCT s Ref No. A(1)/103/2017-II, Dt. 11-09-2020. ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette Dt. 05.02.2021. NOTIFICATION In exercise of the powers conferred by section 128 read with section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 amendment to notification issued vide G.O.Ms.No. 16, Revenue (CT-II) Department, Dt. 13-02-2019, and as amended subsequently from time to time namely: 2. In the said notification, (i) for the Table, under the third proviso the following Table shall be substituted, with effect from the 24th day of June, 2020 namely : Table S. No. Class of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crore in the preceding financial year February, 2020, March 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crore in the preceding financial year, whose principal place of business is in the State of Telangana February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crore in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . (ii) 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 central tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crore 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 central tax payable in the said return is nil. Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. . 3. (i) The 4th 5th provisos inserted through this notification shall be deemed to have come into force with effect from 25th day of June, 2020. (ii) The 6th 7th provisos inserted through this notification shall be deemed to have come into force with effect from 24th day of June, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT