Late fee waiver under state GST for specified taxpayers in Uttarkashi and Chamoli who filed returns on time. Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest for specified taxpayers whose principal place of business is in Uttarkashi or Chamoli. The waiver applies to registered persons having aggregate turnover of more than 1.5 crore rupees and to Input Service Distributors, provided they furnished FORM GSTR-1 or FORM GSTR-6 for July 2019 electronically on or before 20 September 2019.
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 under state GST for specified taxpayers in Uttarkashi and Chamoli who filed returns on time.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest for specified taxpayers whose principal place of business is in Uttarkashi or Chamoli. The waiver applies to registered persons having aggregate turnover of more than 1.5 crore rupees and to Input Service Distributors, provided they furnished FORM GSTR-1 or FORM GSTR-6 for July 2019 electronically on or before 20 September 2019.
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