Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020

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..... nd SGST
Uttarakhand SGST
Government of Uttarakhand Finance Section-8 No. 501/2020/6(120)/XXVII(8)/2020/CT-52 Dehradun : Dated: 22 July, 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), .....

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..... rores in the preceding financial year, February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 15th day of .....

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..... le in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. (Amit Singh Ne .....

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