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<h1>Rajasthan Cuts Late Fee for Delayed GSTR-5 Filing Under GST Act, 2017; Relief for Taxpayers Missing Deadlines.</h1> The Government of Rajasthan has issued a notification under the Rajasthan Goods and Services Tax Act, 2017, reducing the late fee for delayed filing of Form GSTR-5. The late fee is reduced to twenty-five rupees per day for registered persons failing to file by the due date. If no state tax is payable in the return, the late fee is further reduced to ten rupees per day. This decision follows recommendations from the Council and aims to alleviate financial burdens on taxpayers who miss the filing deadline.