9911796707
TMI BlogWaiver of late fees of GSTR-3B for March to May 21, conditional waiver for July 17 to April 21 and rationalize fee for June 21 onwardsX X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 19/2021-State Tax Gujarat Goods and Services Tax Act, 2017 NO.(GHN-34) GST-2021/S.128 (29)TH: - In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017)(hereafter In this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but, furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose tota ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
