FA-3-85-2017-1-V (43) Dated 08-07-2021

ga aagage www.govtpressmp.nic.in a afar at faart (faa a afern A sa & ava sad ofPras wer rar ST) Bt aT 128 SRI Wed Maral ar WaT Ad EY, Wee al faunal a, sa fast a siftrger wate WH U-3-85-2017-1-01a(07), feria 8 Heat 2019 A frafetad sik eter arta @, aa sar afer &,— (i) stad vga 4, aferar & wart We, FE 2021 & 208 fer S were Freafeiad afer ar wfreentte fra SIEM, aq:— afer mG. tect cafecat ar ot at state dit free fet facia ara afrerad Tear TAT a afte a. am fart wea eet & fer sat €. 566 FET wes, fete 8 Beg 2021 fer wm. fer an. ater fara Yaad feria at SARA 2021 frat wed Se & frad akta 4 veel as Tage & aria frat weqa eet & feat seRertt & Gi) aed Was > ae frafeatad age al aia: cenfta fran seam, aeatq:— “aig ae ot at 34 thigind cael & fay, fares fad aha ae are/ferrret yong 2017 & ster 2021 31 Sted 2021 at staf & eh wea wed &, sad afean at ant 47 & Wael & ded ca Wig ae ot at ale sad feat A dea aes ar at Ue Ps Fa sae aferan at oT 47 H Waar + ded aq facta Ga ead a a cara a afte a a ting cafaeal & fee afters fear sia t fret fad athe de wee Berg 2017 @ ater 2021 wah & few wes sivadsm-3a@ A fact veqa vél ato afer ae saa Pract HY 1 Sq 2021 A 31 arTeT 2021 at safe & char Wed aed &: Wig ae ot at oa thing aaferal & ot & fore at at Fret aferat & wit (2) A Pride fea me z, atx wh Fad aba de wed sivedtem-s@ A frat weqa vet aed , saa afer at ae 47 & Hae a, ea facia He, vi at Frafafad afeen a eis (3) A freee feed me cas a sifre z, afer fra sin &, saiq:— atetent ®. a. tereipa caferat or at tA 1 - Carga cafed frat saa feraot A dea Tes at St UT YTS era a at Ta 2 Ufa oafae fare dad faite ad A pat aad 1.5 Hels waa Bad Uh SK arern faa yaad fadta af F pa area 1.5 wis S siftre Vt sik ead SIR Ga at”. set. sirarnaa, scataa. PAGE WTA, aH 8 Bene 2021 566 (1) wae, feat 8 Gere 2021 H. WH W3-85-2017-1-4is (43). set Saar BH aqede 348 H EVES (3) & aquen 4, wa a at Bhopal, the 8th July 2021 ana. sara, staf. No. F A-3-85-2017-1-V (43).—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), 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 8th February 2019, namely:— In the said notification,— (i) In the eighth proviso, with effect from the 20th Day of May, 2021, for the Table, the following Table shall be substituted, namely:— "TABLE S.No.. Class of registered perons Tax period Period for which late fee waived 1. ‘Taxpayers having an aggregate March, 2021, April, 2021 Fifteen days from the due date of furnishing turnover of more than rupees 5 and May, 2021. return. crores in the preceding financial year. 2. Taxpayers having an aggregate March, 2021 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. April, 2021 May, 2021 3. Taxpayers having an aggregate = January-March, 2021 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. Sixty days from the due date of furnishing return. Forty-five days from the due date of furnishing return. Thirty days from the due date of furnishing return. Sixty days from the due date of furnishing return.”’; (ii) after the eighth proviso, the following provisos shall be inserted, namely:— “Provided also that for the registered persons who failed to furnish the retum 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 mpees: 566 (2) Hee WTA, feaiH 8 Yes 2021 Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under Section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quater 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: Provided also that the total amount of late fee payable under Section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, 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 Amount 1. Rgistered persons whose total amount of state tax payable in the said return is nil Two hundred and fifty rupees. 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the One thousand rupees preceding financial year, other than those covered under S. No. 1. 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to Two thousand and five rupees 5 crores in the preceding financial year, other than those covered under hundred rupees”’. S. No. 1. By order and in the name of the Governor of Madhya Pradesh, Frise, Waa AR aT CA GET, AeaMeE SRT Meals als ART, Hare A Alaa Te wearfea—2021.