Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 - 98/2019/4(120)/XXVII(8)/2019/CT-77 - Uttarakhand SGST

Government of Uttarakhand No.98/2019/4(120)/XXVII(8)/2019/CT-77 Dated Dehradun, January 24, 2019 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 Uttatakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), on the-recommendations of the Council, the Governor is pleased to allow to make the following amendments in notification of the Government of Uttarakhand Finance Section-8, No.06/2018/9(120)/XXVII(8)/2017/CT-73 Dated 01 January, 2018, namely :- In the said notification, after the first proviso, the following proviso shall be inserted, namely:- Provided further the amount of late fee payable under Section 47 of the said Act shall stand waived for the registered persons who failed to furnish there turn in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31st March, 2019. By Order, AMIT SINGH NEGI, Secretary