Late fee waiver for specified GSTR-3B return filings, relieving registered persons of late fee liability for that period. The Governor, on the Council's recommendation and invoking powers under the Uttar Pradesh Goods and Services Tax Act and the General Clauses Act, waives the late fee payable under the State GST law for all registered persons who failed to furnish the return in FORM GSTR-3B for the specified monthly return period by the due date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for specified GSTR-3B return filings, relieving registered persons of late fee liability for that period.
The Governor, on the Council's recommendation and invoking powers under the Uttar Pradesh Goods and Services Tax Act and the General Clauses Act, waives the late fee payable under the State GST law for all registered persons who failed to furnish the return in FORM GSTR-3B for the specified monthly return period by the due date.
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