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Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the Puducherry Goods and Services Tax Act, 2017

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..... of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 18, Puducherry, dated 18th June, 2021 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 122, .....

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..... d waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall be deemed t .....

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