Government of Rajasthan
Finance Department
(Tax Division)
Notification

Jaipur, dated: January 23, 2018

In exercise of the powers conferred by section 128 of the Rajasthan Goods sad Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the amount of late fee Payable by an registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-5A by the due date under section 47 of the said Act, which is in excess of an amount of twenty- five rupees for every day during which such failure continues:

Provided that where there no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

[F. 12(46)FD/Tax/2017-Pt -IV-161]