Waiver of late fee for FORM GSTR-10 if filed between 22.09.2020 to 31.12.2020 - 68/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 28th September, 2020 Notification No. 68/2020-State Tax Gujarat Goods Services Tax Act, 2017 No. (GHN-91)GST-2020/S.128(25)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), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020. . 2. This notification shall be deemed to have come into force with effect from the 21st day of September, 2020. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government