Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5. - FTX.56/2017/Pt-I/098 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 21st February, 2018 No.FTX.56/2017/Pt-I/098.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendation of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the 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 the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. This notification shall be deemed to have come into force with effect from 23rd day of January, 2018. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.