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

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....ernment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 6/2018 - Central Tax New Delhi, the 23rd January, 2018 G.S.R. 55 (E):- In exercise....

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....h is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of integrated tax payable in the said return is nil, the amou....