No. 414/2021/01(120)/XXVII(8)/2021/CT-22 - Dated: 19-7-2021 - Uttarakhand SGST
Waiver of the amount of late fee payable under section 47 by any registered person, required to deduct tax at source under the provisions of section 51 for failure to furnish the return in FORM GSTR-7 for the month of June' 2021 onwards, by the due date.