Amendment in Notification No. 06/2018/9(120)/XXVII(8)/2017/CT-73 dated the 1st January, 2018 - 820/2020/7(120)/XXVII(8)/2020/CT-67 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 820/2020/7(120)/XXVII(8)/2020/CT-67 Dehradun : Dated: 22, October, 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 No. 06 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of 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 Department of Finance No. 06/2018/9(120)/XXVII(8)/2017/CT-73 dated the 1 st January, 2018, namely:- 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 State 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, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31 st day of October, 2020 . (Sowjanya) Secretary