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

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..... MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 005/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/46 - In exercise of the powers conferred by secti .....

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..... n 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 fee payable .....

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