Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5

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....l Pradesh SGST<br>Arunachal Pradesh SGST<br>GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR ---- Notification No. 05/2018-State Tax The 23rd January, 2018 No. GST/23/2017.-In....

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.... said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues : Provided that where the total amount of central tax payable in the said return is ....