Waives the amount of late fee payable to furnish the return in FORM GSTR-5A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 28 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendation of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A by the due date under section 47 of the said Act, which is in excess of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X