Late fee waiver applies to registered persons who missed filing FORM GSTR-3B returns for specified months. The Governor, on Council recommendations and invoking powers under section 128 of the State GST Act, waives the late fee payable under section 47 for all registered persons who failed to furnish returns in FORM GSTR-3B by the due date for the specified months in 2017.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver applies to registered persons who missed filing FORM GSTR-3B returns for specified months.
The Governor, on Council recommendations and invoking powers under section 128 of the State GST Act, waives the late fee payable under section 47 for all registered persons who failed to furnish returns in FORM GSTR-3B by the due date for the specified months in 2017.
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