AMNESTY TO GSTR-10 NON-FILERS - 514/XI-2-23-9(47)/17-T.C.214-U.P.Act-1-2017-Order-(272)-2023 - 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.-514/XI-2-23-9(47)/17-T.C.214-U.P.Act-1-2017-Order-(272)-2023 dated April 24, 2023. NOTIFICATION No. 514/XI-2-23-9(47)/17-T.C.214-U.P.Act-1-2017-Order-(272)-2023 Lucknow: Dated: April 24, 2023 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), the Governor, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1 st day of April, 2023 to the 30th day of June, 2023. 2. This notification shall be deemed to have come into force on 31 st day of March, 2023. By Order (Nitin Ramesh Gokarn) Pramukh Sachiv