waive the late fee return in FORM GSTR-3B, FORM GSTR-4 and FORM GRTR-6 - 853/2018/10(120)/XXVII(8)/2018/CT-41 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 NOTIFICATION September 27, 2018 No. 853/2018/10(120)/XXVII(8)/2018/CT-41 WHERES, 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 oi the Council, is pleased to allow to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers :- (i) the registered persons, whose return in FORM GSTR-3B of the Uttarakhand Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; (ii) the registered persons, who have filed the return in FORM GSTR-4 of the Uttarakhand Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal; (iii) the Input Service Distributors, who have paid the late fee for filing or submission of the return in FORM GRTR-6 of the Uttarakhand Goods and Services Tax Rules. 2017 for any tax Period between the 1 day of January, 2018 and the 23rd day of January, 2018. By Order, AMIT SINGH NEGI, Secretary