Amendment in notification of the Government of Uttarakhand, No. 524/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 (as amended from time to time).

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.... 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 sub-section (1) of section 50 read with section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendm....

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....9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 4. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent ....