Notification to amend notification no.12/GST-2 dated 01.01.2019 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 under the HGST Act, 2017 - 69/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 7 th August, 2020 No.69/GST-2 .- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), read with section 148 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification no.12/GST-2, dated the 1st January, 2019, namely :- Amendment In the Haryana Government, Excise and Taxation Department, Notification no.12/GST-2, dated the 1 st January, 2019, after the third proviso, (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following provisos shall be added, namely:- Provided further 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 30th 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 further 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 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 shall be deemed to have come into effect from the 25th day of June, 2020. ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.