State Tax Notification for waiver of the late fee

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..... d Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the said Act), the and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or .....

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