Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - G.O.Ms.No. 16 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) Extension of date Providing for waiver of late fee for FORM GSTR-1 Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 16 Dated: 05-02-2021. Read the following: - 1. G.O.Ms No. 41, Revenue (CT-II) Department, Dt. 23-02-2018. 2. G.O.Ms No. 54, Revenue (CT-II) Department, Dt. 16-06-2020. 3. G.O.Ms No. 55, Revenue (CT-II) Department, Dt. 16-06-2020. 4. G.O.Ms No. 74, Revenue (CT-II) Department, Dt. 26-06-2020. 5. G.O.Ms No. 87, Revenue (CT-II) Department, Dt. 27-07-2020 6. From the Commissioner of State Tax, Telangana, Hyderabad, Lr No. CST s CCT s Ref No. A(1)/157/2017, Dt. 11-09-2020 . ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt: 05.02.2021. NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment to the notification issued in G.O. Ms. No. 41, Revenue (CT-II) Department, dated 23-02-2018, and as subsequently amended from time to time namely: 2. In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Sl. No. Month/ Quarter Dates (1) (2) (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . 3. This notification shall be deemed to have come into force with effect from the 24 th day of June, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT