Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the JGST Act - Conditions notified

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....ed by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby waives 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 the said Act for the financial year 2022-23 onwards, which is in exc....