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

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....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 notification,- (i) in the thi....

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....fore 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 July, 2020 If return in FORM GSTR3B is furnished on or before the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely....

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....turn 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 the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil. ....