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

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....LANGANA Revenue (CT-II) Department G.O.Ms.No. 38 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Ac....

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....re 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 registered person for failure to furnish the said return by....