TMI BlogWaiver of late fee for failure to furnish the returns in FORM GSTR-5 by due dateX X X X Extracts X X X X X X X X Extracts X X X X ..... hand SGST X X X X Extracts X X X X X X X X Extracts X X X X ..... return in FORM GSTR-5 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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