Waiving late fee for GSTR-5

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....EPARTMENT. Sachivalaya, Gandhinagar. Dated the 23rd January, 2018. Notification No. 05/2018-State Tax No. (GHN-9)/GST-2018/S.128(6).TH- In exercise of the powers conferred by section 128 o....

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