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    <title>Waiving of Late fee for Uttarkashi and Chamoli</title>
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    <description>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.</description>
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