Waiving of Late fee for Uttarkashi and Chamoli - 784/2019/17(120)/XXVII(8)/2019/CT-41 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 784/2019/17(120)/XXVII(8)/2019/CT-41 Dehradun : Dated: 26 September, 2019 Notification WHEREAS, the State (Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to waive the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers :- (i) the registered persons whose principal place of business is in the district mentioned in column (2) of the Table below, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Uttarakhand Goods and Services Tax Rules, 2017, the month of July, 2019, on or before the 20th September, 2019; (ii) the Input Service Distributors whose principal place of business is in the district mentioned in column (2) of the above said Table , who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Uttarakhand Goods and Services Tax Rules, 2017, the month of July, 2019, on or before the 20th September, 2019; Table Sl. No. Name of District (1) (2) 1. Uttarkashi and Chamoli (Amit Singh Negi) Secretary