Amenity benefit provided in respect of fee referred u/s 47 of the PGST Act

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....of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to waive 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 ....