Waiver the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B.

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..... - Notifications - Punjab SGST - GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 4th June, 2018 No. S.O.75/P.A.5/2017 .....

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..... he class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017: Provided that such registered per .....

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