Regarding 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.

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....is pleased to order the publication of the following English translation of the Notification No. 296312/2025/ 01(120)/XXVII(8)/2025/CT-23 dated 09 May. 2025 for general information. Government of Uttarakhand Finance Section-8 No. 296312/2025/01(120)/XXVII(8)/2025/CT-23 Dehradun : Dated: 09 May, 2025 Notification WHEREAS, the State Government is satisfied that it is expedient so t....

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....e, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: ....