Seeks to insert Proviso in Notification No. 116/2018/5(120) /XXVII(8)/ 2017/CT-4 dated 31st January, 2018 - 130/2020/17(120)/XXVII(8)/2019/CT-74 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 130/2020/17(120)/XXVII(8)/2019/CT-74 Dehradun : Dated: 04 February, 2020 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), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendment in the notification No. 116/2018/5(120) /XXVII(8)/ 2017/CT-4 dated 31 st January, 2018 as amended vide Notification No. 96/2019/14(120)/XXVII(8)/2018/CT-75 dated 24 th January, 2019, namely- In the said notification, after the second proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. (Amit Singh Negi) Secretary