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.
NOTIFICATION No.-707/XI-2-21-9(47)/17- UP.Act-1-2017-Order- (197)-2021 Lucknow: Dated: August 64 , 2021 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017)(hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification no.-KA.NI.-2- 177/X1-9(47)/17-U.P. Act-1-2017-Order-(03)-201 9Dated 22.01.2019, namely:— In the said notification,-
(i)in the eighth proviso, with effect from the 20" day of May, 2021, for the Table, the following Table shall be substituted, namely:— “Table |S. No. Class of registered persons Tax period Period for which ql) (2) (3) late fee waived
(4) iF Taxpayers having an aggregate March, 2021, April, | Fifteen days from turnover of more than rupees 5 | 2021 and May, 2021 | the due date of crores in the preceding financial furnishing return year
2. Taxpayers having an aggregate | March, 2021 Sixty days from the turnover of up to rupees 5 crores in due date of the preceding financial year who furnishing return are liable to furnish the return as | April, 2021 Forty-five days from specified under sub-section (1) of the due date of section 39 furnishing return May, 2021 Thirty days from the 4 oe due date of furnishing return 3 Taxpayers having an aggregate | January-March, 2021 | Sixty days from the turnover of up to rupees 5 crores in due date of the preceding financial year who furnishing return.”;
are liable to furnish the return as specified under proviso to subsection (1) of section 39
(ii) after the eighth proviso, the following provisos shall be inserted, namely:— “Provided also that for the registered persons who failed to furnish the return i= FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due lee at Gish he seid rete between the period from the 1“day of June, 2021 to the $9 of Aweest 2021. the total amount of late fee under section 47 of the said Act, shal! 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 the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the I“day of June, 2021 to the 31day of August, 2021:
Provided also that the total amount of late fee payable under section 47 of the Seed Act foe the tax period June, 2021 onwards or quarter ending June, 2021 onwards, @5 the case may be. shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:— Table S. No.
(1) Class of registered persons co (2) Amount
(3) Registered persons whose total amount of state tax payable in the said return is nil Two hundred and fifty rupees Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. | One thousand rupees Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 Two thousand and five hundred rupees”.
By Order, (Sanjiv Mittal) Apar Mukhya Sachiv