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    <title>Regarding waiver of the amount of late fee referred to in section 47 of the Act in respect of the return to be furnished under section 44 of the Act for the financial year 2022-23 onwards.</title>
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    <description>Late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived, in excess of prescribed amounts, for returns furnished under section 44 for the financial year 2022-23 onwards. For smaller registered persons, the payable late fee is twenty-five rupees per day, and for persons with higher turnover up to twenty crore rupees, it is fifty rupees per day, each subject to a maximum of 0.02 per cent of turnover in the State. Returns for financial years 2017-18 to 2021-22 furnished between 1 April 2023 and 30 June 2023 are waived beyond ten thousand rupees.</description>
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    <pubDate>Wed, 31 May 2023 00:00:00 +0530</pubDate>
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      <title>Regarding waiver of the amount of late fee referred to in section 47 of the Act in respect of the return to be furnished under section 44 of the Act for the financial year 2022-23 onwards.</title>
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      <description>Late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived, in excess of prescribed amounts, for returns furnished under section 44 for the financial year 2022-23 onwards. For smaller registered persons, the payable late fee is twenty-five rupees per day, and for persons with higher turnover up to twenty crore rupees, it is fifty rupees per day, each subject to a maximum of 0.02 per cent of turnover in the State. Returns for financial years 2017-18 to 2021-22 furnished between 1 April 2023 and 30 June 2023 are waived beyond ten thousand rupees.</description>
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