Seeks to rationalize late fee imposed under section 47 of the RGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1

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..... ne 04, 2021 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017) (hereafter in this notification referred to as 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.-IV-159, dated the 23 rd .....

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..... (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty Rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 On .....

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