Waiver of late fee for failure to furnish the returns in FORM GSTR-5 by due date - 117/2018/5(120)/XXVII(8)/2017/CT-5 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 117/2018/5(120)/XXVII(8)/2017/CT-5 Dehradun Dated:: 31 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 by any registered person for failure to furnish the return in FORM GSTR-5 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 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. (Radha Raturi) Principal Secretary