Waives late fee for Oct, 2017 in FORM GSTR-3B - KA. NI-2-1791/XI-9(42)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1791/XI-9(42)/17-U.P. Act-1-2017-Order(84)-2017 Lucknow : Dated : November 24, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P, Act No l of 2017) (here after in this notification referred to as the said Act), read with section 21 of the Uttar Pradesh General Clauses Act, 1904(U.P. Act No 1 of 1904), the Governor on the recommendations of the Council is pleased 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 of ten rupees for every day during which such failure continues. 2. This notification shall be deemed to have come into effect from 15 th of November, 2017. By Order (Rajendra Kumar Tiwari) Apar Mukhya Sachiv