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

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....ENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 5/2018 - State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Go....

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