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of <h1>Uttarakhand waives late fees over Rs. 250 for delayed GSTR-10 filings made between Sept 22 and Dec 31, 2020.</h1> The Government of Uttarakhand has issued a notification waiving off the late fee for certain registered persons who failed to submit their GSTR-10 returns by the due date. Under the Uttarakhand Goods and Services Tax Act, 2017, the late fee exceeding two hundred and fifty rupees is waived for those who file their returns between September 22, 2020, and December 31, 2020. This decision is made in public interest and follows recommendations by the Council.
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