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

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....MENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/045 Dated: 25^th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of ....

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....ees 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 ....