Amendment in Notification No. 73/2011-State Tax, dated 29th December, 2017 - 02/2023-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION NO. 02/2023-State Tax Gandhinagar, Dated the 20 th April, 2023. No.(GHN-27)GST-2023/S.128(37)GST Cell : - In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-141) CST-2017/S.128 (4)-TH dated the 29th December, 2017 being Notification No. 73/2011-State Tax, namely:- In the said notification, after the sixth proviso, the following proviso shall be inserted with effect from the 31 st day of March, 2023, namely:- Provided also that the 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 where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 or for the financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. . By order and in the name of the Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government