Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is nil – late fee reduced to ten rupees per day

Goods and Services Tax – Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is nil – late fee reduced to ten rupees per day – TMI Updates – Highlights

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