Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.
73/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
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 recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any register
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