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 further amendments 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, -
(i) in the third proviso, for the Table, the following Table shall be substituted, namely: -
"Table
(2)
(3)
(4)
(ii) after the third proviso, the following provisos shall be inserted, namely: -
"Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.".
ANURAG RASTOGI,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.