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 subsection (1) of Section 23 and sub-section (6) of Section 35 of the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005), notwithstanding anything contained in rule 11 of the Uttarakhand Value Added Tax Rules, 2005, the Governor is pleased to order that the annual return related to the tax assessment year-2018-19 may be filed upto 31.03.2020 without any late fee. After 31.03.2020, late fee shall be payable as per provisions of the Act and Rules.

(Amit Singh Negi)

Secretary