Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods.

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..... esh SGST - GST - States - Uttar Pradesh SGST - Notifications - Uttar Pradesh SGST - Uttar Pradesh Shasan Rajya kar Anubhag -2 In pursuance of the provisions 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.-707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(1 .....

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..... Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, .....

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..... ing financial year who are liable to furnish the return as specified under proviso to sub-section (1) of Section 39 January-March, 2021 Sixty days from the due date of furnishing return. ; (ii) after the eighth proviso, the following provisos shall be inserted, namely: - Provided also that for the registered persons who failed .....

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..... o April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31 st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which .....

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..... the preceding financial year, other than those covered under Serial Number 1 One thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under Serial Number 1 Two thousand and five hundred rupees .....

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