waive the late fee return in FORM GSTR-3B, FORM GSTR-4 and FORM GRTR-6

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Full Text of the Document

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....t is expedient so to do in public interest, Now THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor, on the recommendations oi the Council, is pleased to allow to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers :- (i) the registered persons, whose ret....