Conditional waiver of late fees for Form GSTR-3B by amending Notification No- 52-2020-State Tax

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....ers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-134)GST-2018/S.128(13)TH d....