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    <title>Waiver the late fee payable FORM GSTR-3B.</title>
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    <description>The Governor, under section 128 of the Himachal Pradesh GST Act, 2017 and on Council recommendations, has waived the late fee payable under section 47 for registered persons who failed to furnish returns in FORM GSTR-3B by the due date, specifically for the months of August and September, 2017.</description>
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