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

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....T-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), read with section 148 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notifi....

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.... 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: Provided further 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 ....