Reduction of late fee in case of delayed filing of Form GSTR-5.

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..... - FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 49/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odish .....

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..... 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 .....

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