Amendment in Notification No. KA.NI.-2-136/XI-9(42)/17-U.P. Act-1-2017-Order-(99)-2018 dated January 30, 2018 - 1160/XI-2-20-9(42)/17- U.P. GST Rules-2017-Order-(149)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag -2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.-1160/XI-2-20-9(42)/17- U.P. GST Rules-2017-Order-(149)-2020 dated October 05, 2020. NOTIFICATION No. 1160/XI-2-20-9(42)/17- U.P. GST Rules-2017-Order-(149)-2020 Lucknow: Dated: October 05, 2020 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), hereinafter referred to as the said Act, read with section 148 of the said Act, the Governor, on the recommendations of the Council, hereby makes the following further amendment in Notification no.-KA.NI.-2-136/XI-9(42)/17-U.P. Act-1-2017-Order-(99)-2018 dated January 30, 2018, namely :- AMENDMENT In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. By Order, (Alok Sinha) Apar Mukhya Sachiv