Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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..... 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant Governor of the National Capital Territory of Delhi , on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of sectio .....

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