GST – States – F.12(46)FD/Tax/2017-Pt.-IV-160 – Dated:- 23-1-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 23, 2018 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the amount pf late fee payable by any registered person for failure to furnish the return in Form GSTR-5 by the due date under sect
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