Late fee waiver for GSTR-5 returns: excess daily late fees waived; lower threshold applies where state tax payable is nil. Late fee payable for failure to furnish FORM GSTR-5 is waived to the extent it exceeds twenty-five rupees per day, and where the state tax payable in the return is nil the waiver applies to the extent it exceeds ten rupees per day; the notification takes effect from the 23rd day of January, 2018.