ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 513@X;kjg-2&23-9¼47½-17-Vh0lh0 213-m0iz0vf/k0-1-2017-vkns'k ¼271½-2023 y[kuÅ] 24 vizSy] 2023
vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ¼ftls vkxs ^^mDr vf/kfu;e** dgk x;k gS½] dh /kkjk 128 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn dh flQkfj'kksa ij] foRrh; o"kZ 2022&23 ls mDr vf/kfu;e dh /kkjk 44 ds v/khu izLrqr dh tkus okyh fooj.kh ds lEcU/k esa uhps nh xbZ lkj.kh ds LrEHk ¼2½ esa rRLFkkuh izfof"V;ksa esa mfYyf[kr jftLVªh—r O;fDr;ksa ds oxksZa] tks ns; rkjh[k ij fooj.kh izLrqr djus esa vlQy gks tkrs gSa] ds fy, mDr vf/kfu;e dh /kkjk 47 esa fofufnZ"V foyEc Qhl dh jde dks ,rn~}kjk vf/kR;Dr djrh gSa] tks uhps nh xbZ lkj.kh ds LrEHk ¼3½ esa ;Fkk fofufnZ"V jde ls vf/kd gS] vFkkZr~ %&
| Øe la[;k | jftLVªh—r O;fDr;ksa dk oxZ | jde |
| ¼1½ | ¼2½ | ¼3½ |
| 1 | , ls jftLVªh—r O;fDr ftudk ml foRrh; s o"kZ esa ik¡p djksM+ #i, rd ladfyr vkorZ gSA | jkT; ;k la?k jkT; {ks= esa vkorZ 0-02 izfr'kr ij laxf.kr vf/kdre jde ds v/;/khu iPphl #i, izfr fnuA |
| 2 | , ls jftLVªh—r O;fDr ftudk ml foRrh; s o"kZ es ladfyr vkorZ ik¡p djksM+ #i, ls a vf/kd vkSj chl djksM+ #i, rd gSA | jkT; ;k la?k jkT; {ks= esa vkorZ 0-02 izfr'kr ij laxf.kr vf/kdre jde ds v/;/khu ipkl #i, izfr fnuA |
ijUrq ;g fd jftLVªh—r O;fDr;ksa ds fy, tks mDr vf/kfu;e dh /kkjk 44 ds v/khu 2017&18] 2018&19] 2019&20] 2020&21 ;k 2021&22 fdlh Hkh foRrh; o"kZ ds fy, fu;r rkjh[k rd fooj.kh izLrqr djus esa vlQy jgrs gSa fdUrq 1 vizSy] 2023 ls 30 twu] 2023 ds chp dh vof/k ds fy, mDr fooj.kh izLrqr djrs gSa] mDr vf/kfu;e dh /kkjk 47 ds v/khu mDr fooj.kh ds lEcU/k esa lans; foyEc 'kqYd dh dqy jde dk vf/kR;tu dj fn;k tk,xk tks 10 gtkj #i, ls vf/kd gSA
2&;g vf/klwpuk rkjh[k 31 ekpZ] 2023 ls izo`Rr gqbZ le>h tk;sxhA
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; lfpoA
&&&&&&
IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 513@XI-2–23-9¼47½-17-T.C.213-U.P.Act-1-2017-Order ¼271½-2023, dated April 24, 2023 :
No. 513@XI-2–23-9¼47½-17-T.C.213-U.P.Act-1-2017-Order ¼271½-2023
Dated Lucknow, April 24, 2023
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) (hereinafter referred to as the "said Act"), the Governor, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the table below, for the classes of registered persons mentioned in the corresponding entry in column (2) of the table below, who fails to furnish the return by the due date, namely :–
TABLE
| Serial Number | Class of registered persons | Amount |
| (1) | (2) | (3) |
| 1 | Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. | Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 percent of turnover in the State or Union territory. |
| 2 | Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. | Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 percent of turnover in the State or Union Territory. |
Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.