State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the HPGST Act

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....State Tax In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive off the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of th....