Late fee waiver for GSTR-5A returns: excess late fees waived; lower threshold when integrated tax payable is nil. The Gujarat Government waives the portion of late fee for failure to furnish FORM GSTR-5A that exceeds twenty-five rupees per day; if the total integrated tax payable in the return is nil, the waiver applies to the extent the late fee exceeds ten rupees per day for each day the failure continues.