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

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....SGST<br>Bihar SGST<br>GOVERNMENT OF BIHAR NOTIFICATION The 23rd January 2018 Notification No. 05/2018-State Tax S.O. 126, dated 23rd Junary 2018- In exercise of the powers conferred by sec....

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....nty-five rupees for every day during which such failure continues: Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such r....