Waives the amount of late fee payable furnish the return in FORM GSTR-5 by the due date.

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....MENT OF BIHAR NOTIFICATION The 23rd January 2018 Notification No. 04/2018-State Tax S.O. 125, dated 23rd Junary 2018- In exercise of the powers conferred by section 128 of the Bihar Goods and Ser....

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.... which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish t....