Late fee waiver for GST returns under section 44 applies with turnover-based limits and transitional relief for earlier years. Late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived, in excess of prescribed amounts, for returns furnished under section 44 for the financial year 2022-23 onwards. For smaller registered persons, the payable late fee is twenty-five rupees per day, and for persons with higher turnover up to twenty crore rupees, it is fifty rupees per day, each subject to a maximum of 0.02 per cent of turnover in the State. Returns for financial years 2017-18 to 2021-22 furnished between 1 April 2023 and 30 June 2023 are waived beyond ten thousand rupees.