TMI BlogWaiver Of A Portion Of The Late Fee Payable Under Section 47 Of The APGST ACT, 2017 For Failure To File The Return In FORM GSTR-5A – Within The Due Date.X X X X Extracts X X X X X X X X Extracts X X X X ..... esh SGST X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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 state tax payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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