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Waiver of late fee for failure to furnish the returns in FORM GSTR-5A

GST - States - 6/2018 – State Tax - Dated:- 23-1-2018 - GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 6/2018 - State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred .....

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registered person for failure to furnish the return 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 tot .....

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