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). read with section 21 of the Uttar Pradesh General Clauses Act, 1904(U.P. Act No 1 of 1904). the Governor on the recommendations of the Council is pleased to waive the late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act. 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September 2017 by the due date.

2. This notification shall be deemed to have come into force on October 24, 2017.

By Order.

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv.