Waiving late fee for GSTR-1.

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....DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 23rd January, 2018. Notification No. 04/2018-State Tax No. (GHN-8)/GST-2018/S.128(5).TH- In exercise of the powers conferred by section 128 ....

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....Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where there are no outward supplies in any month/quarter, the amount of l....