Late fee for filing GSTR 4, in excess of ₹ 25 per day and for NIL GSTR 4 ₹ 10 per day has been weived off - 06/2018/9(120)/XXVII(8)/2017/CT-73 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 06/2018/9(120)/XXVII(8)/2017/CT-73 Dehradun :: Dated :: 01 January, 2018 Notification 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 under section 47 of the said Act by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, 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 payable in lieu of State tax in the said return is nil, the amount of late fee payable under section 47 of the said Act , by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. (Radha Raturi) Principal Secretary