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

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....ST<br>GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(45)/431 In exercise of the powers conferred by Section 128 of the Goa Goods ....

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.... 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 registered person fo....