In pursuance of the clause(3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English Translation of the Notification No.06/2018/9(120)XXVII(8) 2017/CT-73 dated January, 2018 for general information.
Government of Uttarakhand
Dehradun :: Dated:: 01 January, 2018
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 (06 of 2017 ) (hereafter in this notification referred to as the said Act,) on the recommendations of the Council, the Governor is pleased to allow to waive the amount of late fee payable under section 47 of the said Act by any registered person for failure to finish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees every day which such failure continoues;
Provided that where the total amount payable in lieu of State tax in the said return is nill, the amount of late fee payable under section 47 of the said Act, by any registered persons for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.
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