Amendment in notification No. 76/2018-C.T., Dt. 31-12-2018

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....able - Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT Dated: 03-08-2021 G.O.Ms.No. 70 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 recommendatio....

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....s of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are li....

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....y 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 also 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 ru....

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....nt (1) (2) (3) 1 Registered persons whose total amount of state tax payable in the said return is nil Two hundred and fifty rupees 2 Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One thousand rupees 3 Taxpayers having an aggregate turnover of more than rupees 1.5 c....