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Waiver the amount of late fee payable return in FORM GSTR-3B.

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....IPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 16/2017-State Tax Imphal, the 15th November, 2017 No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by sectio....

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....t, which 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 State tax payable in the said return is nil, the am....