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    <title>Amendment in the notification of the Government of Uttarakhand, No. 97/20 l9/14(120) /XXVII(8)/20 l8/CT-76 dated 24th January,2019 (as amended from time to time)</title>
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    <description>Late fee waiver under the Uttarakhand Goods and Services Tax framework was amended by revising the table governing waiver periods for delayed filing of FORM GSTR-3B. The revised scheme applies different waiver periods to taxpayers based on aggregate turnover and return period, and additional provisos extend relief for delayed returns filed between 1 June 2021 and 31 August 2021 by waiving late fee above specified caps, including separate limits for nil-tax returns and for later tax periods.</description>
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      <description>Late fee waiver under the Uttarakhand Goods and Services Tax framework was amended by revising the table governing waiver periods for delayed filing of FORM GSTR-3B. The revised scheme applies different waiver periods to taxpayers based on aggregate turnover and return period, and additional provisos extend relief for delayed returns filed between 1 June 2021 and 31 August 2021 by waiving late fee above specified caps, including separate limits for nil-tax returns and for later tax periods.</description>
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