Amendment in Notification No. F A-3-85-2017-1-V(07), dated 8th February 2019

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.... and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as 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 A-3-85-2017-1-V(07), dated 8th February 2019, namely:- In the said notification,- (i) In the eighth proviso, with effect from the 20th Day of May,....

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....turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of Section 39 January-March, 2021 Sixty days from the due date of furnishing return."; (ii) after the eighth proviso, the following provisos shall be inserted, namely:- "Provided also that for the registered persons who failed to furnish the ret....

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.... 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Tab....