State Tax Notification for waiver of the late fee

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Full Text of the Document

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.... the said Act), the State Government, on the recommendations of the Goods and Services Tax 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 years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 4....