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

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....desh SGST<br>Government 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....

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.... by the due date under section 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 s....