Waiver of late fee for failure to furnish the returns in FORM GSTR 5A by due date

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Full Text of the Document

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.... In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A....