Servants of Knowledge
Uttar Pradesh Extraordinary Gazette · Government of Uttar Pradesh

Regarding late fees payable under sections 44 and 47 of the Uttar Pradesh Goods and Services Tax Act, 2017.

Published 12 March 2025

Department
State Tax Department
Type
Extraordinary
Notification no.
331/ग्यारह-2-25-9(47)-17-टी0सी0 282-उ0प्र0अधि0-1-2017-आदेश (346)-2025
Subdepartment
Anubhag-2
Identifier
in.gazette.uttarpradesh_extraordinary.2025-03-12.c_202504241642314492
Languages
English, Hindi
Published at
Original source ↗

click here for IIIF manifest

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vkKk ls],e0 nsojkt] izeq[k lfpoA 566 RPH 2023 (Rajya Kar anu-2) (Order no. 346) Data 8E 2 mRrj izns'k vlk/kkj.k xtV] 12 ekpZ] 2025 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. 331@XI-2–25-9¼47½-17-T.C.282-U.P.Act-1-2017-Order¼346½-2025, dated March 12, 2025 :

No. 331@XI-2–25-9¼47½-17-T.C.282-U.P.Act-1-2017-Order¼346½-2025

Dated Lucknow, March 12, 2025

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 years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.

By order,

M. DEVARAJ,

Pramukh Sachiv.

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Cite this issue. Uttar Pradesh Extraordinary Gazette, Government of Uttar Pradesh, 12 March 2025. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.uttarpradesh_extraordinary.2025-03-12.c_202504241642314492/. Archive identifier in.gazette.uttarpradesh_extraordinary.2025-03-12.c_202504241642314492.