TMI BlogLowering waiving of late fees for FORM GSTR-3B from July, 2017 to January, 2020 and conditional waiver of late fees for FORM GSTR-3B for February, 2020 to July, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2020. Notification No. 52/2020-State Tax No.(GHN-56)GST-2020/S.128(21)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 amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: Provided also that the total amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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