Waiver of late fee payable by registered person for failure to furnish the return in FORM GSTR-3B by the due date.

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....conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and in supersession of the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.33/CT/2017-18, dated the 20^th September,....

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....3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of....