Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GETR-4 and FORM GSTR-6

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.... Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Assam Goods and Service....