Reduction of late fee in case of delayed filing of form GSTR-1

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....FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 2/2018-State Tax Imphal, the 23rd January, 2018 No. 5/10/2017-FD(TAX) - In exercise of the powers conferred by section 128 of the Manipur ....

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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 suc....