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Waiver the amount of late fee payable the return in FORM GSTR-3B.

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....rnment of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 64/2017-State Tax No. EXN-F(10)-20/2016-Vol.1.- In exercise of the powers conferred by ....

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....ction 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the sai....