Waives the late fee payable the return in FORM GSTR-3B. - FTX.56/2017/Pt-III/031 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/Pt-III/031.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendation 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 month of August and September, 2017 by the due date, V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.