waiver the late fee payable FORM GSTR-3B FOR THE MONTH OF July, 2017. - S.O. 1/P.A.5/2017/S.128/2018 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th December, 2017 No. S.O. 1/P.A.5/2017/S.128/2018.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act no. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 01 st September, 2017, is pleased to waive 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 MONTH OF July, 2017 by the due date. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of excise and Taxation.