(590)
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
51-2020/Ext.]CHANDIGARH, THURSDAY, APRIL 16, 2020 (CHAITRA 27, 1942 SAKA)
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HARYANA GOVT. GAZ., (EXTRA.), APR. 16, 2020 (CHTR. 27, 1942 SAKA)
591
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HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 16th April, 2020
No. 37/GST-2.— In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax
Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with section 148 of the said
Act, the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the
Haryana Government, Excise and Taxation Department, Notification No.12/GST-2, dated the 1st January, 2019,
namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, Notification No.12/GST-2, dated the
1st January, 2019, after the second proviso,-
(i)
for the sign “.” existing at the end, the sign “:” shall be substituted ;
(ii)
the following proviso shall be added, namely:-
592
HARYANA GOVT. GAZ., (EXTRA.), APR. 16, 2020 (CHTR. 27, 1942 SAKA)
“Provided further that the amount of late fee payable under section 47 shall stand waived for the tax
period 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 returns in FORM GSTR-3B by
the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in
column (4) of the said Table, namely:-
Table
Serial
Number
(1)
Class of registered persons
(2)
Tax period
(3)
Condition
(4)
1.
Taxpayers having an aggregate turnover
of more than rupees 5 crores in the
preceding financial year
February, 2020,
March, 2020 and
April, 2020
If return in FORM GSTR-3B
is furnished on or before the
24th day of June, 2020
2
Taxpayers having an aggregate turnover
of more than rupees 1.5 crores and up to
rupees five crores in the preceding
financial year
February, 2020
and March, 2020
If return in FORM GSTR-3B
is furnished on or before the
29th day of June, 2020
April, 2020
If return in FORM GSTR-3B
is furnished on or before the
30th day of June, 2020
3.
Taxpayers having an aggregate turnover
of up to rupees 1.5 crores in the
preceding financial year
February, 2020
If return in FORM GSTR-3B
is furnished on or before the
30th day of June, 2020
March, 2020
If return in FORM GSTR-3B
is furnished on or before the
3rd day of July, 2020
April, 2020
If return in FORM GSTR-3B
is furnished on or before the
6th day of July, 2020.”.
2.
This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
ANURAG RASTOGI,
Principal Secretary to Government Haryana,
Excise and Taxation Department.
8745—C.S.—H.G.P., Pkl.