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    <title>Notification to amend notification no.12/GST-2 dated 01.01.2019 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 under the HGST Act, 2017</title>
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    <description>Conditional waiver of late fees for specified registered persons who file specified returns by 30th September, 2020: late fee liability is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the return shows nil state tax. The same relief is extended to taxpayers above the notified turnover threshold who file FORM GSTR-3B for May-July, 2020 by that date. The amendment inserts these provisos into the earlier notification and is deemed effective from 25th June, 2020.</description>
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      <title>Notification to amend notification no.12/GST-2 dated 01.01.2019 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 under the HGST Act, 2017</title>
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      <description>Conditional waiver of late fees for specified registered persons who file specified returns by 30th September, 2020: late fee liability is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the return shows nil state tax. The same relief is extended to taxpayers above the notified turnover threshold who file FORM GSTR-3B for May-July, 2020 by that date. The amendment inserts these provisos into the earlier notification and is deemed effective from 25th June, 2020.</description>
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