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    <title>waiving off late fee (sec 47) for the month of october</title>
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    <description>Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.</description>
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      <description>Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.</description>
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