Amendment in Notification G. O. Ms. No. 21, Revenue (CT-II) Department, dated the January 22, 2018 - G.O.Ms. No. 116 - Telangana SGST

GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms. No. 116 Dated: 25 -0 8 -202 3 In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) (hereinafter referred to as 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, dated the January 22, 2018, and as amended subsequently from time to time, namely : In the said notification, after the sixth proviso, the following proviso shall be inserted, namely : Amendment 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 Central 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. . 2. This notification shall be deemed to have come into force with effect from 31st day of March, 2023.