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

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....ST<br>FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 50/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act ....

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....ing which such failure continues: Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to f....