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

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....sam SGST<br>GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 21st February, 2018 No.FTX.56/2017/Pt-I/098.- In exercise of the powers conferred by section ....

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....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 nil, the amount of late fee payable b....