Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - 1155/XI-2-20-9(47)/17- U.P. Act-1-2017-Order-(148)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag -2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.-1155/XI-2-20-9(47)/17- U.P. Act-1-2017-Order-(148)-2020 dated October 05, 2020. NOTIFICATION No. 1155/XI-2-20-9(47)/17- U.P. Act-1-2017-Order-(148)-2020 Lucknow: Dated: October 05, 2020 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) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31 st day of December, 2020. . By Order, (Alok Sinha) Apar Mukhya Sachiv