FA-3-93-2017-1-V (45) Dated 08-07-2021
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dure, festa 8 Wes 2021 H. WH-W3—93-2017—-1-Ua(45)— Fea Ale sie War He afefas, 2017 (pala 19 HA 2017) ( fora SAH WMI Hel @, Hai Vat SRE 4, det We & wea Prafated wa of sfaxentte fear orem, setfa— “Ig ae Wh fe sar sera at amr 47 & seis facia af 2021-22 afk Sa at at srafer & for varia aferat ert ea facia wre at aot UR, ait ea fate aa wey ofpaciane—4 F frat Wed He 4 fare ved &, or aflieaort wy fear area — aru). sfrareca, otf. arora, feria 8 ues 2021 weitere fever Gat & | 569 aru. sfraraa, orafad. 570 AeAueRT waa, fetin 8 vers 2021 Bhopal, the 8th July 2021 No. F-A 3-93-2017-1-V(45).- In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods And Services Tax Act, 2017 (No. 19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F-A 3-93-2017-1-V(162), dated the 29th December 2017, namely:— In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:— "Provided also that the total amount of late fee payable under Section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived,— (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil ; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).". By order and in the name of the Governor of Madhya Pradesh, Praa, MAHA AT TM CRT STA, ALAWSRT ETT MAHA BH FRM, Aer B Alea TU Werf rt—2021