TMI BlogReduction of late fee in case of delayed filing of FORM GSTR-5X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Revenue Central Board of Excise and Customs Notification No. 5/2018 Central Tax New Delhi, the 23rd January, 2018 G.S.R. 54 (E):- In exercise of the powers conferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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