Waiving late fee for GSTR-5A

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....ivalaya, Gandhinagar. Dated the 23rd January, 2018. Notification No. 06/2018-State Tax No. (GHN-10)/GST-2018/S.128(7).TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and....

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....ry 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 for fail....