TMI BlogSeeks to amend Notification G.O.Ms.No. 16, Revenue (CT-II) Department, Dt. 13-02-2019X X X X Extracts X X X X X X X X Extracts X X X X ..... /103/2017-II, 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 read with section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 amendment to notification issued vide G.O.Ms.No. 16, Revenue (CT-II) Department, Dt. 13-02-2019, and as amended subsequently from time to time namely: 2. In the said notification, (i) for the Table, under the third proviso the following Table shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1.5 crore in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . (ii) after the third proviso, the following provisos shall be inserted, namely: Provided also that for the class of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishes 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 central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived 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. . 3. (i) The 4th 5th provisos inserted through this notification shall be deemed to have come into force with effect from 25th day of June, 2020. (ii) The 6th 7th provisos inserted through t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
