FA-3-85-2017-1-V (24) Dated 10-06-2021

af Srsa cits fear aT THAT z. autsah at fart Hares, ACA Wes, ATTA are, forte 10 At 2021 at ANT 128 SRI Yet Madal sr war aed ey, uitae at famed we, ga fas at siege Haim WH-T-3-85-2017- 1-ufa, fexie 83 mrad 2019 4 frefafiad sik deter aedt 8, steatq:— SH fea & aed aga & oe frefafad vege siasenfia fear sre, saiq:— “omg ae of fe oF tition oafecal & af & fore, ot rer afer & eis (2) st acarit wfafte 4 Friese feu me %, ak at weo sivedien-se@ fact a fad ata aan vega He A fame w @, FA aia & ia (3) Bt acart vate & fide ar staf & fee saa afehran at an 47 & dea afaca wa al fra afar & ey (4) at aceart yfafte A fafeee der & few aferad fear wa %, aatq:— afer cal sifacrat frat ara 1 «aera frre oad fara ae 4 APA 2021 sik fart vega ae & fad aha al Soe (1) & ares frat yeqa 3 aera farm wdadt fata ad A Hea | ara 2021 faa vega ae & fad atta Wet BA & fee sarertt &. 2. Ba af a ata, 2021 & 204 fea @ AM] AT STUT. am. Ut. sitarea, saafaa. after 3. WH-V-3-85-2017-1-Uis (24), feria 10 A 2021 wT Shs arqane Teta & wife A TagSRT ena fra sta @. an. Ut. sitareta, scafaa. Bhopal, the 10th June 2021 No. F. A-3-85-2017-1-V-(24).—In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department’s notification No. F-A-3-85-2017-1-V(07), dated the 8th February, 2019, namely:— In the said notification, after the seventh proviso, the following proviso shall be inserted, namely:— “Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table for the class of registered persons mentioned in the corresponding 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 Tax period Period for which late fee waived. 1. Taxpayers having an aggregate turnover of March, 2021 and Fifteen days from the due date more than rupees 5 crores in the preceding April, 2021 of furnishing return. financial year. Hea UIT, Teas 10 YA 2021 504 (1) (L) (2) (3) (4) 2. Taxpayers having an aggregate turnmover 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. 3. 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 proviso to sub-section (1) of Section 39. March, 2021 and April, 2021 Thirty days from the due date of furnishing return. Thirty days from the due date of furnishing return.”’. 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. By order and in the name of the Governor of Madhya Pradesh, Prive, wreate aor wer Sar Urn, Fee BRI Maat Sala qx, Ha A Aika ser werfed—2021.