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)(hereaffer in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to 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 failed 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 31st day of December, 2020".

(Sowjanya)

Secretary