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Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 - G.O. Ms. No. 52/CT/2017-18 - Puducherry SGSTExtract GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 52/CT/2017-18, Puducherry, dated 3rd November 2017) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date. (By order of the Lieutenant-Governor) DR. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
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