Waives the late fee payable FORM GSTR-3B.

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....T OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR ---- Notification No. 20/2018-State Tax The 14th May, 2018 No. GST/23/2017.-In exercise of the powers conferred by section ....

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.... 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 or before the 1....