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<h1>Uttarakhand waives late fee for delayed FORM GSTR-5A submissions under GST Act 2017; reduced fees apply.</h1> The Government of Uttarakhand has issued a notification waiving the late fee for registered persons who fail to submit their returns in FORM GSTR-5A by the due date. Under the Uttarakhand Goods and Services Tax Act, 2017, the late fee will be reduced to twenty-five rupees per day for delayed submissions. If the integrated tax payable is nil, the late fee will be reduced to ten rupees per day. This decision, made in public interest and based on the Council's recommendations, aims to alleviate financial burdens on taxpayers.