In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following further amendment in the Government of Punjab, Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019 dated the 9th May, 2019, published in the Punjab Government Gazette, (Extraordinary),Part III, dated the 24th June, 2019, namely:-
AMENDMENT
In the said notification, in the third proviso, for the table, the following table shall be substituted, namely: -
"Table
(ii) after the table given in 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 off 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 the 01st day of July, 2020 to the 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 off 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 the 01st day of July, 2020 to the 30th day of September, 2020.".
2. This notification shall be deemed to have come into force on and with effect from the 24th June, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.