The Government of Punjab on May 10, 2023, hereby makes amendments in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated May 09, 2019, published in the Punjab Government Gazette (Extraordinary), Part III.
The following has been amended-
•After the eighth proviso the table as attached to the document will be inserted.
•After the eighth proviso the “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July 2017 to April 2021, by the due date but furnish the said return between the period from the 1st day of June 2021 to the 31st day of August 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July 2017 to April 2021, by the due date but furnish the said return between the period from the 1st day of June 2021 to the 31st day of August 2021:
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 onwards, 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 returns in FORM GSTR-3B by the due date as mentioned I the table” shall be inserted.
This notification shall be deemed to have come into force on and with effect from June 01, 2021.
[Notification No. S.O. 39/P.A.5/2017/S.128/Amd./2023]
