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

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....NOTIFICATION (03/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of....

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....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 furnish the said return by ....