Waiving the late fee paid under section 47 by certain class of taxpayers.

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..... han Goods and Services Tax Act: 2017 (Act no. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Rajasthan Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on .....

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