Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. - G.O.Ms.No. 145 - 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 for failure to furnish return in FORM GSTR- 4 by registered person opted for composition levy for the Quarters from July, 2017 to March, 2019 Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 145 Dated: 16-12-2020 Read the following:- 1. G.O.Ms.No. 21, Revenue (CT-II) Department, Dt. 22.01.2018. 2. G.O. Ms No. 17, Revenue (CT-II) Department, Dt. 13.02.2019. 3. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref No. A(1)/128/2017, Dt. 23-10-2020. ***** ORDER:- The following Notification will be published in 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), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification issued in G.O.Ms.No.21, Revenue (CT-II) Department, Dt. 22-01-2018, and as amended from time to time namely: 2. In the said notification, after the second proviso, the following proviso shall be added, namely: Provided also that 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 where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020 . 3. This notification shall be deemed to have come into force with effect from the 21st day of September, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT