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Waived for return in FORM GSTR-3B for the months of July, 2017 to September, 2018

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..... wers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)(hereafter in this notification referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 77 State Tax, dated the 13th September, 2017 published in the .....

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..... continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure c .....

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