Conditional waiver of late fees for Form GSTR-3B by amending Notification No- 52-2020-State Tax - 57/2020-State Tax - Gujarat SGST

..... GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 03rd July, 2020. Notification No. 57/2020-State Tax No.(GHN-65)GST-2020/S.128(23)TH:- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the .....

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Conditional waiver of late fees for Form GSTR-3B by amending Notification No- 52-2020-State Tax - 57/2020-State Tax - Gujarat SGST

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..... pees 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 30th 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 .....

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Conditional waiver of late fees for Form GSTR-3B by amending Notification No- 52-2020-State Tax - 57/2020-State Tax - Gujarat SGST

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