Provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 under the MPGST Act, 2017

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..... the 4th May 2020 F A 3-85/2017/1/V (26) : In exercise of the powers conferred by section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 amendment in this departments notific .....

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..... Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores 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 .....

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..... 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. . 2. This notification shall be deemed to have come into force with effect from the 20 t ' day of March, 2020. By order and in the name of the Governor of .....

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