Provides relief by conditional waiver of late fee for delay in furnishing FORM GSTR-1 for February to April, 2020

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....>Gujarat SGST<br>GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9th April, 2020. Notification No. 33/2020 - State Tax No.(GHN-35)GST-2020/S.128(20)TH:- ....

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....e said notification, after the third proviso, the following proviso shall be inserted, namely: - "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waive....