Waiving late fee for GSTR-5

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....alaya, 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 of the Gujarat Goods and Se....

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....ay 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 registered person for failure to fu....