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), read with section 148 of the said Act, the Governor, on the recommendations of the Council, hereby makes the following amendment in the Notification No.-KA.NI.-2-177/XI-9(47)/17-U.P.Act-l-2017-Order-(03)-2019 Dated 22.01.2019, namely:-
Amendment
In the said notification, after the second proviso, the following proviso shall be inserted, namely: -
"Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period 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, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-.
TABLE
(2)
(3)
(4)
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
By Order,
(Alok Sinha)
Apar Mukhya Sachiv