Waives the amount of late fee payable furnish the return in FORM GSTR-5A by the due date.

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..... GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification No. 38/1/2017-Fin(R C)(45)/431 In exercise of the powers conferred by Section 128 of the Goa .....

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..... pees for every day during which such failure continues: Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered p .....

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