Waives late fee for failure to furnish Return in FORM GSTR-4.

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....MENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 29^th December, 2017 NO.FIN/REV-3/GST/1/08(Pt-1)/20.- In exercise of the powers conferred by section 128 of the ....

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.... for every day during which such failure continues: Provided that where the total amount payable in lieu of state tax in the said return is nil, the amount of late fee payable under section 47 of t....