Waiver of late fee for failure to furnish the returns in FORM GSTR-5A by due date.

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....nd SGST<br>Uttarakhand SGST<br>Government of Uttarakhand Finance Section-8 No. 118/2018/5(120)/XXVII(8)/2017/CT-6 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Gover....

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....on for failure to furnish the return in FORM GSTR-5A by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees&nbsp; for every day during which such failu....