Late fee waiver: failure to file FORM GSTR-5A, excess daily fees waived; reduced threshold if integrated tax payable is nil. Waives the late fee payable for failure to furnish the return in FORM GSTR-5A by the due date, such waiver covering the portion of daily late fee in excess of a prescribed threshold; a lower threshold applies where the total integrated tax payable in the return is nil, effective from 23rd January, 2018.