TMI BlogWaiver of a Portion of the Late Fee Payable Under Section 47 of The APGST Act, 2017 For Failure to File The Return In Form GSTR-5 - within the due date.X X X X Extracts X X X X X X X X Extracts X X X X ..... sh SGST X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 state tax payable i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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