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Waive the late fee FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6.

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Full Text of the Document

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.... section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive 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 Punjab Goods and Servi....