waiving off late fee (sec 47) for the month of october - 1020/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 1020/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 05/12/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, the Governor is pleased to allow to waive the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act , which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount often rupees for every day during which such failure continues. 2. This notification shall come into force with effect from the 15 th day of November, 2017. (Radha Raturi) Principal Secretary