Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the Puducherry Goods and Services Tax Act, 2017

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....f the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 18, Puducherry, dated 18th June, 2021 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 122, ....