Reduction of late fee in case of delayed filing of FORM GSTR-5

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.... Central Board of Excise and Customs Notification No. 5/2018 - Central Tax New Delhi, the 23rd January, 2018 G.S.R. 54 (E):- In exercise of the powers conferred by section 128 of the Central Goods ....

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....y during which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to f....