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

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....TRATION DEPARTMENT [G.O. Ms. No. 9, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.] No. II(2)/CTR/79(h-3)/2018 In exercise of the powers ....

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....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 integrated tax payable in the said return is nil, the....