Reduction of late fee in case of delayed filing of form GSTR-6 - KA. NI-2-156/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 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. 2. This notification shall be deemed to have come into force with effect from 23rd January, 2018. By Order, ( Mohd. Maroof ) Vishesh Sachiv