Waiver of the amount of late fee payable under section 47 by any registered person, required to deduct tax at source under the provisions of section 51 for failure to furnish the return in FORM GSTR-7 for the month of June' 2021 onwards, by the due date.

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....f Uttarakhand Finance Section-8 No. 414/2021/01(120)/XXVII(8)/2021/CT-22 Dehradun : Dated: 19 July, 2021 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, 2017 (Act No. 06 of 2017) (hereafter in this notification referred to....