Waiving Late fee for GSTR 4

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....d the 29th December, 2017. Notification No. 73/2017-State Tax No. (GHN-141)/GST-2017/S.128 (4).TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017....

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.... failure continues: Provided that where the total amount payable in lieu of State tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered per....