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....




TaxTMI
TaxTMI