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Waiver of late fee for failure to furnish the returns in FORM GSTR 1
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....E, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.4/2018 - State Tax Date: 23rd January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Si....
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....ess 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 late fee payable by su....