Waives the amount of late fee payable the return in FORM GSTR-5.

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....GST<br>Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 23rd January 2018 No. FA-3-04/2018-1-V-(05).-In exercise of the powers conferred by Section 128 of the Madhya P....

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....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 registered person for ....