Waiver the late fee payable in FORM GSTR-4. - FA-3-33/2017-1-V-(162) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 29th December, 2017 No. FA-3-33/2017-1-V-(162) In exercise of the 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 waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by due date, which is in excess of an amount of twenty five rupees for every day during which such continues: Provided that where the total amount payable in lieu of state in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act, shall stand waived to extent which is in excess of an amount often rupees for every day during which such failure continues. By order and in the name Of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. secy .