Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. - 594/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(189)-2021 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-594/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(189)-2021 dated June 29, 2021. NOTIFICATION No. 594/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(189)-2021 Lucknow: Dated: June 29, 2021 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 ), the Governor, on the recommendations of the Council hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees. By Order, (Sanjiv Mittal) Apar Mukhya Sachiv