GST late-fee relief framework amended for turnover-based return filers and quarterly taxpayers under revised rate slabs. Late-fee relief under the Uttarakhand Goods and Services Tax framework is amended for specified tax periods and classes of registered persons. The concession is aligned to persons liable to pay tax, and the table heading is changed from 'Tax period' to 'Month/Quarter'. The substituted table prescribes differential late-fee rates based on aggregate turnover and the applicable return obligation, including nil, 9 per cent and 18 per cent slabs for the relevant periods. The amendment is given retrospective effect from 18 May 2021.