In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification No. F. 12(46)FD/TAX/2017-Pt-III-153, dated the 29th December, 2017, namely:-

In the said notification, after the first proviso, the following proviso shall be inserted, namely:

"Provided further the amount of late fee payable under section 47 of the said Act stall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019."

By Order of the Governor,

(Onkar Mal Rajotiya)

Joint Secretary to the Government