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), the Governor, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 31st day of August, 2023.

2. This notification shall be deemed to have come into force on 31 st day of March, 2023.

By Order,

(Nitin Ramesh Gokarn)

Apar Mukhya Sachiv.