Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - 502/2020/6(120)/XXVII(8)/2020/CT-53 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 502/2020/6(120)/XXVII(8)/2020/CT-53 Dehradun : Dated: 22 July, 2020 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 (Act Nov 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 make the following further amendment in the notification of the Government of Uttarakhand, Finance Section-8, No. 116/2018/5(120)/XXVII(8)/2017/CT-4 dated 31st January, 2018 (as amended from time to time), namely :- In the said notification, for the fourth proviso, the following proviso shall be substituted, namely:- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table: - Table S. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10 th day of July, 2020 2. April, 2020 24 th day of duly, 2020 3. May, 2020 28 th day of July, 2020 4. June, 2020 05 th day of August, 2020 5. January to March, 2020 17 th day of July, 2020 6. April to June, 2020 03 rd day of August, 2020. . (Amit Singh Negi) Secretary