>> Where there is NIL tax payable > INR 10 PER DAY till such failure continues
>> Other cases where tax is payable > INR 25 PER DAY till such failure continues
Starting from - OCTOBER 2017
Applicable on - Any registered person
For reading notification please refer link - http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-64-central-tax-english.pdf
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