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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. - 707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 - Uttar Pradesh SGST

Extract

..... sh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017)(hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification no.-KA.NI.-2- 177/XI-9(47)/17-U.P. Act-1-2017-Order-(03)-2019 Dated 22.01.2019, namely:- In the said notification,- (i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:- &ldquo .....

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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. - 707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 - Uttar Pradesh SGST

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..... shall be inserted, namely: - “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable .....

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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. - 707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 - Uttar Pradesh SGST

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..... payable in the said return is nil Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in 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” By Order, (Sanjiv Mittal) Apar Mukh .....

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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. - 707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 - Uttar Pradesh SGST

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