Waiving late fee for GSTR-5

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....CTION) Notification No. 3/2018-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 Goods and Services Tax Act, 2017 (3 ....

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....continues: Provided that where there 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 furnish the said retur....