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

GST - States - 04/2018 - Dated:- 23-1-2018 - FINANCE SECRETARIAT NOTIFICATION (04/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka .....

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in FORM GSTR-5A by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of integrated tax payable in the said retu .....

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