1 Replies
Deepak Gupta
(CA Student)
(15922 Points)
Replied 10 July 2018
- Rs. 25 per day of delay.
- In case of NIL return – Rs. 10 per day of delay.
- In both cases, maximum of Rs. 5,000.
Notification No. 4/2018 – Central Tax, dt. 23.01.2018
https://cbec-gst.gov.in/pdf/central-tax/Notification_%204_2018(CT).pdf
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