F-A-3-85-2017-1-V(55) dt 11.09.2020-(Tax) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.

Q oft sea cis fren a aaa &. Noe, fetes 11 Paar 2020 Gui 19 Bq 2017) (fea See Sah vat Gat SAMs Hel TAT eV aI 128 B are afsa URI 148 ERI Wad Racal or war wed By, okewa at Rooke oy, sa faut ot afer wef :- 586 Ferger tata, fete 11 Tada 2020 aan aiftigarn & dR egw & are Rafaiea aigat a staenfte fear aren, oraic- edu 2) A fey feu ne 2, Gt gad after & ein (3) A fee we salt & fee saa aera & win (4) A alee we B srl eaeoh weqa Ael wed @, Sida Tad teaxult pr Frdax, 2020 & 309 for am ga wea B, Geet aR aH ee 47 oraUTA S aha Ba Pata shat ata wig Be of fe Sa ears & fae re wad facta af a ga nad s ag waa a afahaa a uni 47 wart & ais aa facie wre a at Sh care Sad & sifttes aftreract fora wren 8, ote peer Fre Fhe a a ae @ Ra Fra aT et aoe, feats 11 fads 2020 TASS Werf fear Sita S. FAVE TITS SAT A Fe Sea, Treat a, wrafaa. regen wares, fete 11 Praeax 2020 : 586 (1) Bhopal, the 11th September 2020 No. F A 3-85/2017/1/V (55) : 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), read with section 148 of 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 the gt February, 2019, namely:— In the said notification, after the third proviso, the following provisos shall be inserted, namely: — “Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30" day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is _ in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of State tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 ~ crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30° day of September, 2020, 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 and shall stand fully waived for those taxpayers where the total amount of State tax payable in the said return is nil.”. 2. This notification shall be deemed to have come into effect from the 25" day of June, By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Fran, areal tae sen Chet aR, Feast err reals Sats Aer, ate S AKA sen warrft—2020.