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 of late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the 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 persons have; filed the declaration in Form GST TRAN-1 on or before the 10th day of May, 2018 and.the return in FORM GSTR-3B for each of such months, on or before, the 31st day of May, 2018.

By Order of the Governor,

(ShankanCal Kumawat)

Joint Secretary to the Government