In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of of Gujarat, Finance Department No. (GHN-134)GST-2018/S.128(13)-TH dated the 31st December, 2018 being Notification No. 76/2018-State Tax, namely:-
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: -
"Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, 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, namely:-
Table
(2)
(3)
(4)
1.
2.
3.
2. This notification shall be deemed to have come into force with effect from the 20th day of April, 2021.
By order and in the name of Governor of Gujarat,
Dilip Thaker
Deputy Secretary to Government