Amendment notification under Section 128 of Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat

• 21st, May 2021
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Amendment notification under Section 128 of Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat

• This notification has come into effect from 20.04.2021.
• Registered person who failed to furnish the returns in form GSTR-3B by the due date insertions was made.
• Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April 2021 – fifteen days from the due date of furnishing return was inserted.
• Taxpayer having an aggregate turnover of upto rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub section (1) of Section 39 of March, 2021 and April, 2021 – Thirty days from the due date of furnishing return was inserted.
• Tax payer having an aggregate turnover of upto rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub sec (1) of section 39 of January-March, 2021 – Thirty days from the due date of furnishing return.