Whereas, the State Government is satisfied that it is expedient so to in the public interest;

Now, Therefore, in exercise of the powers conferred by sub-section (1) of section 23 and sub-section (6) of Section 35 of the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005), read with section 21 of the Uttar Pradesh Genral Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable to the Stae of Uttarakhand), notwithstanding anything contained in Rule 11 of the Uttarakhand Value Added Tax Rules, 2005, the Governor is pleased to declare that the annual return related to the tax assessment year 2016-17 may be filed upto 31-03-2018 without any late fee. Alter 31-03-2018, late lee shall be payable as per provisions of Act and Rules.

(Radha Raturi)

Principal secretary