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

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..... /Vol III/Pt (ii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 5 of 2018 State Tax Dated Aizawl the 12 th Feb., 2018 In exercise of the powers conferred by sec .....

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..... 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 suc .....

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