Reduction of late fee in case of delayed filing of FORM GSTR-5A

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..... nuary, 2018 G.S.R. 55 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A b .....

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