Late fee waiver for delayed GSTR-5A filings limits excess daily charges and provides a lower waiver where integrated tax is nil. The notification waives the portion of late fee for delayed filing of FORM GSTR-5A that exceeds twenty-five rupees per day, and where the return shows nil integrated tax liability it waives the portion exceeding ten rupees per day; the waiver is effected under state GST statutory powers and is effective from 23rd January, 2018.