https://www.taxtmi.com/notifications?id=136069 Late fee under section 47 of the Uttarakhand Goods and Services Tax Act was waived for specified periods for registered persons who failed to furnish FORM GSTR-3B by the due date. The waiver was structured by taxpayer class and tax period, covering taxpayers with turnover above rupees 5 crores, taxpayers with turnover up to rupees 5 crores liable under section 39(1), and taxpayers within the same turnover band covered by the proviso to section 39(1). The notification took effect from 20 April 2021. en-us Mon, 31 May 2021 00:00:00 +0530 Sat, 20 Jun 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136069 Late fee under section 47 of the Uttarakhand Goods and Services Tax Act was waived for specified periods for registered persons who failed to furnish FORM GSTR-3B by the due date. The waiver was structured by taxpayer class and tax period, covering taxpayers with turnover above rupees 5 crores, taxpayers with turnover up to rupees 5 crores liable under section 39(1), and taxpayers within the same turnover band covered by the proviso to section 39(1). The notification took effect from 20 April 2021. Notifications GST - States Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136069