TMI BlogSeeks 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-1X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 23rd January, 2018, namely :- In the said notification, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One thousand rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 Two thousand and five hundred rupees [F.12(1)FD/Tax/2021-17] By Order of the Governor, (TINA DABI) Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X
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