Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.

GST – States – 73/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 73/2017-State Tax No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the

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