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

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..... on 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, 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-5 by the due date under section 47 of the said Act, which is in excess of an amount .....

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..... the return in FORM GSTR-5 by the due date under section 47 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) to twenty five rupees per day and where the total amount of State Tax payable in the said return is nil, late fee is to be ten rupees per day. The notification is intended to achieve the above object. - Notification Tax Management India - taxmanagementindia - taxman .....

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