Seeks to amend notification no.-177 dt. 22.01.2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods.

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....e (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-493/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(187)-2021 dated June 29, 2021. NOTIFICATION No. 493/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(187)-2021 Lucknow: Dated: June 29, 2021 In exercise of the powers conferred by ....

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....ns in FORM GSTR-3B by the due date, namely:- Table S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers hav....