Amendment in notification of the Government of Uttarakhand, N0. 06/20l8/9(12O)XXVII(8)/20l7/CT-73 dated 1st January, 2018 (as amended from time to time). - 413/2021/01(120)/XXVII(8)/2021/CT-21 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 413/2021/01(120)/XXVII(8)/2021/CT-21 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 to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendment in notification of the Government of Uttarakhand, No. 06/2018/9(120)/XXVII(8)/2017/CT-73 dated 01 st January, 2018 (as amended from time to time), namely :- In the said notification, after the third proviso, the following proviso shall be inserted, namely :- Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by registered persons who rail to furnish the return in FORM GSTR-4 by the due date, stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . (Sowjanya) Secretary