RETIONALISATION OF LATE FEE FOR GSTR-9 AND AMNESTY TO GSTR-9 NON-FILERS
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....the publication of the following English translation of Government Notification no.-513/XI-2-23-9(47)/17-T.C.213-U.P.Act-1-2017-Order-(271)-2023 dated April 24, 2023. NOTIFICATION No. 513/XI-2-23-9(47)/17-T.C.213-U.P.Act-1-2017-Order-(271)-2023 Lucknow: Dated: April 24, 2023 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1....
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.... of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. 2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent of turnover in the State or Union territory. Provided that for the registere....