Reduction of late fee in case of delayed filing of FORM GSTR-5A.

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....RNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)/046 Dated: 25^th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 ....

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.... rupees for every 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 registere....