THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 53/2020-State Tax, No.(GHN-57)GST-2020/S.128(22)TH, Dated, 29th June, 2020.

In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-8)/GST-2018/S.128(5)TH dated the 23rd January, 2018, Notification No. 4/2018-State Tax, namely:-

In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: -

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

Sl. No.	Month/ Quarter	Dates
(1)	(2)	(3)
1.	March, 2020	10th day of July, 2020
2.	April, 2020	24th day of July, 2020
3.	May, 2020	28th day of July, 2020
4.	June, 2020	05th day of August, 2020
5.	January to March, 2020	17th day of July, 2020
6.	April to June, 2020	03rd day of August, 2020.".

2. This notification shall be deemed to have come into force with effect from the 24th day of June, 2020.

By order and in the name of Governor of Gujarat,

Samir Joshi

Under Secretary to Government