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of <h1>Uttarakhand waives late fees for certain taxpayers under GST Act 2017, benefiting GSTR-3B, GSTR-4, and GSTR-6 filers.</h1> The Government of Uttarakhand has issued a notification waiving the late fee for specific taxpayers under the Uttarakhand Goods and Services Tax Act, 2017. This waiver applies to registered persons who submitted but did not file their GSTR-3B returns for October 2017, those who filed GSTR-4 returns for October to December 2017 but were incorrectly charged a late fee, and Input Service Distributors who paid late fees for GSTR-6 returns between January 1 and January 23, 2018. This decision is made in the public interest, based on recommendations from the Council.
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