Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020

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....tes<br>Uttarakhand SGST<br>Uttarakhand SGST<br>Government of Uttarakhand Finance Section-8 No. 501/2020/6(120)/XXVII(8)/2020/CT-52 Dehradun : Dated: 22 July, 2020 Notification WHEREAS, the State Government is satisfied that it 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,....

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....sp;day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, February, 2020 If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 30th&nbsp;day of June, 2020 March, 2020 &nbsp; If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 5^th &nbsp;day of July, 2020 April, 2020 &nbsp; If retu....