Waiver of a Portion of the Late Fee Payable Under Section 47 of The APGST Act, 2017 For Failure to File The Return In Form GSTR-5 - within the due date.

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....18 Andhra Pradesh SGST<br>GST - States<br>Andhra Pradesh SGST<br>Andhra Pradesh SGST<br>REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.084, Revenue (Commercial Taxes-II), 16th February, 201....

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.... GSTR-5 by the due date under section 47 of the 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 amou....