FA-3-03-2018-1-V (44) Dated 08-07-2021

at Sst cits fear ot aera z. aifaisaey ape fast Tae, Acad Wat, Woe woe, fete 8 Bem 2021 (fe Fae Gear ga afiegen A saa afters Her Tas) Bt SRT 128 SRI Wed Vleet ar ya aa Eu, Uae aH fare «, sa faa at afer se. WH-T-3-03-2018-1-48a(4), erie 23 wat 2018, 4 Frafafiad sik deter edt &, FaM:— “utd ae at fe saq afer at ant 47 & veg wt safe Fa, 2021 8 al aE, 2021 aH Bara SA are fernet a, stn ft amen a, & faa ta ga facia Gta at Ute, ot fH aa a ue afer & aie (3) 9 Ffee af a afires %, saa afer & aim (2) A daft wfaite A sfecaa ete afar h at & fer sit weg sigadisi-1 4 ores angft & ait an frac faa adhe ae weqa wel 4 fama wed &, a after fen sen, aatiq:e— afetrat wa tsregiqd caferal car at ait 1. —-Ustegtad eafad forrat ane arafly A aig craw angi a at ware ea et @. 568 Tae Usa, fea 8 Fene 2021 ANAT. 3. aeiga mafaa forran ydadt farts ad A per stad SOIR tia a eva 1.5 Hits eA a afte ait s His TH aH EHF den 1 AF owmfta safest & sere. an. Wt. sitarnda, strata. are, frie 8 ers 2021 TASER Watfera fenet rat z. eget WIT & A A AM BMeMAaK, at. Wi. starda, stafaa. Bhopal, the 8th July 2021 No. F-A-3-03-2018-1-V(44).—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-3-03-2018-1-V(4) dated the 23rd January 2018, 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 the tax period June, 2021 onwards or quarter ending June, 2021 onward, 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 details of outward supplies in FORM GSTR-1 by the due date, namely:— TABLE S. No. Class of registered persons Amount 1, Registered persons who have nil outward supplies in Two hundred and the tax period. fifty rupees 2. Registered persons having an aggregate turnover of One thousand up to rupees 1.5 crores in the preceding financial rupees year, other than those covered under S. No. 1. 3. Registered persons having an aggregate turnover of Two thousand and more than rupees 1.5 crores and up to rupees 5 crores five hundred rupees in the preceding financial year, other than those covered under S. No. 1. By order and in the name of the Governor of Madhya Pradesh,