Waiving off late fee (sec 47) for the month of October

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Full Text of the Document

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....on 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of Oc....