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

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....EPARTMENT 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 7 of 2017) (hereafter....

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....e 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 furnish the said return ....