Amendment of notification No.12/GST-2, dated 01.01.2019 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-3B from June, 2021 onwards; and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods under the HGST Act, 2017

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....for specified taxpayers and specified tax periods under the HGST Act, 2017<br>Notification No. 34/GST-2 Dated:- 1-7-2021 Haryana SGST<br>GST - States<br>Haryana SGST<br>Haryana SGST<br>HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st July, 2021 No.34/GST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2....

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...., 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover&nbsp;of up to rupees 5 crores in the&nbsp;preceding financial year who are liable&nbsp;to furnish the return as specified under&nbsp;sub-section (1) of Section 39 March, 2021 Sixty days from the due date of&nbsp;furnishing return &nbsp; &nbsp; Apri....

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.... of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided further that where the total amount of state tax payable in the said return is nil, 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 ....