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notification2019Uttar Pradesh

Noti_no_177

Text

ii;e (lovernor is pleased to olilel tire pui-,iication cf the follou,ing English translati<;n ci. ln exercise of the pc\yers cont'erreC bv section 128 of the LTttar PraCesh Goods ilttd Sen'ices Tax Aci. 2Afi iU.P. Acr no. 1 o12Ol7)(hereafter in this notificalion ru,tir:ed to as the said Aci), the Govemor. on the recommenclations oi tire Cour,cil" i1'-!'-'iJ-9(1:)'17-ti.P..A;t-1-2017-Order-(71)-1017. dated the lt.,'r'lro.,'r:n,ber, ',.tii-, daied toe 24'" November. 20'j-i. except as respects things done or: orui-*t:d- to tre tlone before such supersession, hcrr.b,r, waives the arnount of lale fbe r:a.ya.ble b1, ar:1, 'iu15'.,2t1i7 onwards bv tlie ciile date under section 47 of the saicl A,;i. rvhich is in excess of an amount of irventy-five i:u1-lees fbr evel). clay durin;_ t,hich such failurecontinues: Provided that where the total ar:rount of'central tax payable in the sarci returr rs nil. tlie aincunt of iate lee pa.y6Sjs by such registered person for faiiure io fuirrish the said return lor the montli r;f Jr-rlv.2017 onwards by the due rlate under section 4l ot the said Act shall stand waivr:d to the ex.tent r.l,hich is in excess of ali ainount of ten nlpees foi er,ery day Curirrrl ,,r,irich such failure continues: Provided furlher"that li:s amount of late fee payable under seciion 47 of tire said Actshall stand waived for' the legistered persons rvho failed to lfulni:rh rhe return in FoRl\[ GSTR-3B for the nronths ofluiy, 2017 to September,20ig bl,the due date but fi"rnishes the said return between the period from 22ndDecember,2018 to 31't Nlarch" 2019. Ilv Order, (Alok Sinha)