In exercise of the powers conferred by section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the Mowing amendments in this department notification No. F A-3-93/20I7/1/V(162) dated the 29th December, 2017, namely:-

In the said Notification, after the first proviso, the following proviso shall be inserted namely:-

"Provided further the amount of the late fee payble under section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019."

2. This notification, shall deemed to have come into effect from 31st December, 2018

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

ARUN PARMAR, Dy. Secy.