Waives the amount of late fee payable the return in FORM GSTR-4.

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....OVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st February, 2018 No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 201....

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....ing which such failure continues: Provided that where the total amount payable in lieu of State tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any ....