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Regarding amendment in Notification No. F.12(46)FD/Tax/2017-Pt-V-147 dated 31.12.2018

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..... the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department s notification No. F. 12(46) FD/ Tax/ 2017-Pt.-V-147, dated the 31st December, 2018, namely :- In the s .....

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..... ace of business is in the State February, 2020 If return in FORM GSTR3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR3B is furnished on or before the 5th day of July, 2020 April, 2020 .....

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..... iso, 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 .....

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..... l stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the .....

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