Waiver the late fee payable for failure to furnish the return in FORM GSTR-4.

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..... ARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C. R. 03/ Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the .....

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