Waiver of late fee for failure to furnish GSTR-3B applies to registered persons for the specified filing period. Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, relieving them of late fee liability under section 47 of the Haryana Goods and Services Tax Act, 2017; the waiver is effected by a Governor's notification made under the powers of section 128 of the Act on the Council's recommendation and issued by the Excise and Taxation Department.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for failure to furnish GSTR-3B applies to registered persons for the specified filing period.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, relieving them of late fee liability under section 47 of the Haryana Goods and Services Tax Act, 2017; the waiver is effected by a Governor's notification made under the powers of section 128 of the Act on the Council's recommendation and issued by the Excise and Taxation Department.
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