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GST LAWS
SUBJECT WISE NOTIFICATIONS, CIRCULARS ETC.
OFFENCES AND PENALTIES
Waiver of late fee for late furnishing of GSTR-5 [Section 128 read with Section 47(1) of CGST Act]]
Notification No. 05/2018 - Central Tax dated 23-01-2018 [Waiver of late fee for late furnishing of GSTR-5]
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