Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 - 33/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 33/2020 - State Tax Nava Raipur, Atal Nagar, dated : 08.04.2020 No. F 10-39/2020/CT/V(53) - In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the State Government, in the Commercial Tax Department, Notification No. 4/2018-State Tax, No. F-10-2/2018/CT/V(3) dated the 24th January, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 31A dated the 25th January, 2018, namely :- In the said notification, after the third proviso, the following proviso shall be inserted, namely:- Provided also that the amount of late fee payable under section 47 of the said Act shall Stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1 , on or before the 30th day of June 2020. . By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary