Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods.

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....esh SGST<br>GST - States<br>Uttar Pradesh SGST<br>Uttar Pradesh SGST<br>Uttar Pradesh Shasan Rajya kar Anubhag -2 In pursuance of the provisions of clause (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.-707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 dated August 04, 2021.....

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....having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. 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 March, 2021 Sixty days from ....

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.... the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state 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 th....