Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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....28 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, is pleased to waive the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under ....