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

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....sam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter in this notification referred to as the 'said Act"), the Governor of Assam, on the recommendations of the Council, is hereby 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 the provisions of section 51 of the said Act, fo....