GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
dated 07.04.2020
In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department's notification No.F.12(46) FD/Tax/2017-Pt.-IV-159, dated the 23rd January, 2018, as amended from time to time, namely:-
In the said notification, after the third proviso, the following proviso shall be inserted, namely: -
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.”. [F.12(46)FD/Tax/2017-Pt.-V-165] |