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    <title>AMNESTY TO GSTR-10 NON-FILERS</title>
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    <description>Late fee under the Uttar Pradesh GST Act was waived to the extent it exceeded five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but filed it between 1 April 2023 and 30 June 2023. The waiver was issued in exercise of the power to grant amnesty in respect of late fee liability under the Act and was made effective retrospectively from 31 March 2023.</description>
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