GST TIP – 432

As per Notification No 6 – Central Tax, the late for the filing of GSTR – 5A is Rs 25 per day in case of regular returns and in case of Nil returns is Rs 10 per Day.

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GST TIP – 430

As per Notification No 4 – Central Tax, the late for the filing of GSTR – 1 is Rs 25 per day in case of regular returns and in case of Nil returns is Rs 10 per Day.