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

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....AXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 8, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.] No. II(2)/CTR/79(h-2)/2018 ....

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....der section 47 of the said Act, 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 paya....