Waives the amount of late fee payable the return in FORM GSTR-5.

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..... ial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 23rd January 2018 No. FA-3-04/2018-1-V-(05).-In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Ser .....

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..... which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the .....

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