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

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....i) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 5 of 2018 - State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and S....

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....uring which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furn....