Seeks to waive the late fee for FORM GSTR-3B - 458/2018/5(120)/XXVII(8)/2018/CT-22 - Uttarakhand SGST

Commissioner State Tax Uttarakhand (State Tax Department) No : 458/2018/5(120)/XXVII(8)/2018/CT-22 Dehradun : : Dated 25 th May, 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), the Governor, on the recommendations of the Council, is pleased to allow to waive the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017; Provided that such registered persons shall file the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31 st day of May, 2018. By Order, AMIT SINGH NEGI, Secretary