Notification, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

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Bhopal, the 8th July 2021 No. F-A-3-03-2018-1-V(44).—In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department’s notification No. F A-3-03-2018-1-V(4) dated the 23rd January 2018, namely:-— In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:— “Provided also that the total amount of late fee payable under Section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:—

TABLE

S. No. Class of registered persons Amount 1, Registered persons who have nil outward supplies in Two hundred and the tax period.

fifty rupees

2. Registered persons having an aggregate turnover of One thousand up to rupees 1.5 crores in the preceding financial rupees year, other than those covered under S. No. 1.

3. Registered persons having an aggregate turnover of Two thousand and more than rupees 1.5 crores and up to rupees 5 crores five hundred rupees in the preceding financial year, other than those covered under S. No. 1.

By order and in the name of the Governor of Madhya Pradesh,

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the Madhya Pradesh Goods and Services Tax Act, 2017