262 RPH 2023 (Rajya Kar anu-2) (Order no. 271) Data 4E
Øe-la[;k&73 ¼d&4½
jftLVªs'ku uEcj&,lå,låihå@,yå&
MCywå@,uåihå@91@2014&16
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
,sls jftLVªh—r O;fDr ftudk ml foRrh;
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
,sls jftLVªh—r O;fDr ftudk ml foRrh;
o"kZ esa ladfyr vkorZ ik¡p djksM+ #i, ls
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
2
mRrj izns'k vlk/kkj.k xtV] 24 vizSy] 2023
262 RPH 2023 (Rajya Kar anu-2) (Order no. 271) Data 4E
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.
ih0,l0;w0ih0&,0ih0 262 jkti=&2023&¼764½&599 çfr;ka ¼dEI;wVj@Vh0@vkWQlsV½A
ih0,l0;w0ih0&,0ih0 3 lk0 jkT; dj&2023&¼765½&1000 çfr;ka ¼dEI;wVj@Vh0@vkWQlsV½A