Reduction of late fee in case of delayed filing of FORM GSTR-5.

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....dam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 05/2018-State Tax. No. GST. 1018/C.R.12(2)/ Taxation-1.- In exercise of t....

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.... said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues : Provided that where the total amount of central tax payable in the said return is ....