Notification to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020 under the HGST Act, 2017 - 84/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 12th October, 2020 No. 84/GST-2 .- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), read with section 148 of the said Act, 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.03/ST-2, dated the 9th January, 2018, namely: Amendment In the Haryana Government, Excise and Taxation Department, notification No.03/ST-2, dated the 9th January, 2018, in the second proviso,- (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be inserted, namely:- Provided further that 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 where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from the 22 nd day of September, 2020 to the 31st day of October, 2020. . ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.