Waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B

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....T<br>Puducherry SGST<br>GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 31 Puducherry, the 21^st May, 2018 NOTIFICATION In exercise of the powers conferred by section....

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.... FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017: Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on....