Amendment in the notification of the Government of Uttarakhand, No. 97/20 l9/14(120) /XXVII(8)/20 l8/CT-76 dated 24th January,2019 (as amended from time to time)

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....9 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 as the said Act), the Governor, on the recommendations of the Co....

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....o rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of ....

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....nt of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period f....