Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A.

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Full Text of the Document

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....7/S.128/2018.-In exercise of the powers conferred by section 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, on and with effect from 23^rd January, 2018, is pleased to waive the amount of late fee....