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 further amendments in this department's notification No. F.12(46)FD/Tax/2017-Pt-IV-159, as amended from time to time, dated 23rd January, 2018 namely:- .

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

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.".

2. This notification shall be deemed to have come into force with effect from the 19th day of . December, 2019,

By Order of the Governor,

(ONKAR MAL RAJOTIYA)

Joint Secretary to the Government