Where as the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by Sub-section (1) of Section 23 and Sub-section (6) of Section 35 of the Uttarakhand Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act. 1904 (U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand), notwithstanding anything contained in Rule 11 of the Uttarakhand Value Added Tax Rules, 2005 the Governor is pleased to declare that the annual return related to the tax assessment year 2016-17 may be filed upto 30.06.2018 without any late fee. After 30.06.2018, late fee shall be payable as per provision of Act and Rules.

(Radha Raturi)

Principal secretary