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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 4/2018-State Tax Imphal, the 23rd January, 2018 No. 5/10/2017-FD(TAX): In exercise of the powers conferred by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of twenty-five rupees for every day during which such failure continues: Provided that where there the total amount of integrated tax payable in the said return is nil, the amount of late fee pay....