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Late Fee for Nil Tax GSTR-5 Filing Reduced to Ten Rupees Per Day for Delayed Submission.

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....Failure to furnish the return in FORM GSTR-5 by the due date - where the total amount of central tax payable in the said return is nil - late fee reduced to ten rupees per day....

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Late Fee for Nil Tax GSTR-5 Filing Reduced to Ten Rupees Per Day for Delayed Submission.