No. F A 3-93-2017-1-V (07) Dated 21 April 2023
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qed E15 ( STH) TIER | JehTioTa Ug, deat We, get ire, foie 21 oiler 2023 IF AEE F FS igh F TEN Fate wigE iawn fea sre, seq — 7% fad ad ¥ fou frag aie 9 769 SITHEeR-4 of foarte wage 0 3 awd & Mu § fg Si 3% foeroft BE = EH sifuatia g SIeh, Sto 250 dF onfy H ¥ of gf we aiftefim € woh swt 3% faeoh A SB. IN. Wl. sara, Suef=a. eye Ted, fi 20 aria 2023 Bhopal, the 21% April 2023 ferred by section 128 of the Madhya Pradesh Goods he recommendations of the Council, hereby makes 3-93.2017-1-V (162) dated the No. F A 3-93-2017-1-V (07).—In exercise of the powers con and Services Tax Act, 2017 (19 of 2017), the State Government, on t the following further amendments in this department's notification No. F-A In the said notification, after the sixth proviso, the following proviso shall be inserted, namely :— t of late fee payable under Section 47 of the said Act shall stand waived which d shall stand fully waived where the total amount of state 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 1* day of April, 2023 to the 30™ day of June, 2023." "Provided also that the amount is in excess of two hundred and fifty rupees an 2. They shall be deemed to have come into effect from the 31" March, 2023. By order and in the name of the Governor of Madhya Pradesh,