Waiver of late fee for failure to furnish the returns in FORM GSTR-5A

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....E, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 6/2018 - State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Si....

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.... 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 failu....