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<h1>Uttar Pradesh GST Notification: Extended Late Fee Waiver for Taxpayers Based on Turnover for March-April 2021 Returns.</h1> The notification amends a previous order to waive late fees for certain taxpayers under the Uttar Pradesh Goods and Services Tax Act, 2017. The waiver applies to taxpayers with an aggregate turnover exceeding 5 crores for March and April 2021, allowing a 15-day extension from the due date for filing returns. For those with a turnover up to 5 crores, a 30-day extension is granted for March and April 2021 returns, and for January-March 2021 returns under specific conditions. This amendment is effective from April 20, 2021, as ordered by the Governor of Uttar Pradesh.