Regarding amendment in Notification No. F.12(46)FD/Tax/2017-Pt-V-147 dated 31.12.2018

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....jasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of 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.-V-147, dated the 31st December, 2018, namely :- In the said no....

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....re the 5th day of July, 2020     April, 2020 If return in FORM GSTR3B is furnished on or before the 9th day of July, 2020     May, 2020 If return in FORM GSTR3B is furnished on or before the 15th day of September, 2020     June, 2020 If return in FORM GSTR- 3B is furnished on or before the 25th day of September, 2020   &n....

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....ate tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of....