THE HARYANA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No.15/GST-2, Dated 21st May, 2021

In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in Haryana Government, Excise and Taxation Department, notification No.12/GST-2, dated the 1st January, 2019, namely:-

Amendment

In Haryana Government, Excise and Taxation Department, notification No.12/GST-2, dated the 1st January, 2019, after the seventh 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 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

Serial Number (1)	Class of registered persons (2)	Tax period (3)	Period for which late fee waived (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	March, 2021 and April, 2021	Fifteen days from the due date of furnishing return
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under subsection (1) of section 39	March, 2021 and April, 2021	Thirty days from the due date of furnishing return
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39	January-March, 2021	Thirty days from the due date of furnishing return.".

2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.

ANURAG RASTOGI,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.