Waiver of late fee for failure to file GSTR-3B in July grants relief to all registered persons under GST law. The State Government, acting on the Council's recommendation and under statutory executive power, waives the late fee payable for registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, thereby removing that specific penal charge for that filing period.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for failure to file GSTR-3B in July grants relief to all registered persons under GST law.
The State Government, acting on the Council's recommendation and under statutory executive power, waives the late fee payable for registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, thereby removing that specific penal charge for that filing period.
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