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

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....overnment of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 23  January, 2018 SRO 34.- In exercise of the powers conferred by section 128 of ....

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....f 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 amount of late fee payable by such r....