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    <title>Supersession of the Notification No. KA.NI.- 2-1679/XI-9(42)/17-U.P. Act-1-2017-Order-(77)-2017 dated 16-11-2017, and 2-1791/XI/9/(42)/17-U.P. Act-1-2017-Order-(84)-2017 dated 24-11-2017</title>
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    <description>The notification, issued under section 128 of the Uttar Pradesh GST Act, waives portions of late fees for registered persons who failed to furnish FORM GSTR-3B returns from July 2017 onwards, setting reduced excess-per-day thresholds where central tax payable is nil and fully waiving late fees for persons who file returns for July 2017 to September 2018 within a specified retrospective filing window; it supersedes earlier notifications except as to prior actions or omissions.</description>
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      <description>The notification, issued under section 128 of the Uttar Pradesh GST Act, waives portions of late fees for registered persons who failed to furnish FORM GSTR-3B returns from July 2017 onwards, setting reduced excess-per-day thresholds where central tax payable is nil and fully waiving late fees for persons who file returns for July 2017 to September 2018 within a specified retrospective filing window; it supersedes earlier notifications except as to prior actions or omissions.</description>
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