Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. - G.O.Ms.No. 144 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) Waiver of late fee payable in FORM GSTR-10 The due date for filing between the period from 22nd day of September, 2020 to 31st day of December, 2020 Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 144 Dated: 16-12-2020 Read: From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref No. A(1)/122/2018, Dt. 16-10-2020. ***** ORDER:- The following Notification will be published is an Extra-ordinary issue of Telangana Gazette dt: 16.12.2020. NOTIFICATION In exercise of the powers conferred by section 128 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 waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT