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

GST – States – G.O.Ms.No. 38 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 38 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in

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