In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, Notification No.12/GST-2, dated the 1st January, 2019, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, Notification No. 12/GST-2, dated the 1st January, 2019, after the second proviso,-
(i) for the sign "." existing at the end, the sign ":" shall be substituted ;
(ii) the following proviso shall be added, namely:-
"Provided further that the amount of late fee payable under section 47 shall stand waived for the tax period 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 Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-
Table
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
ANURAG RASTOGI,
Principal Secretary to Government, Haryana,
Excise and Taxation Department