WHEREAS, 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 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 order that annual return related to the tax assessment year 2017-18 may be filled upto 30.06.2019 without any late fee. After 30.06.2019, late fee shall be payable as per provisions of the Act and Rules.

(Amit Singh Negi)

Secretary