Waiver of the amount of late fee payable under section 47 by any registered person, required to deduct tax at source under the provisions of section 51 for failure to furnish the return in FORM GSTR-7 for the month of June' 2021 onwards, by the due date. - 414/2021/01(120)/XXVII(8)/2021/CT-22 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 414/2021/01(120)/XXVII(8)/2021/CT-22 Dehradun : Dated: 19 July, 2021 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), the Governor, on the recommendations of the Council, is pleased to allow to 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 failure to furnish the return in FORM GSTR-7 for the month of June, 2020 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees. (Sowjanya) Secretary