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of <h1>Jharkhand GST Act Waives Late Fees for FORM GSTR-5A Submissions, Effective Retroactively from January 23, 2018.</h1> The Jharkhand State Government, under the Jharkhand Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who failed to submit FORM GSTR-5A by the due date. The waiver applies to fees exceeding twenty-five rupees per day of delay. If the integrated tax payable is nil, the waiver applies to fees exceeding ten rupees per day. This notification is effective retroactively from January 23, 2018, as ordered by the Governor of Jharkhand and communicated by the Principal Secretary-cum-Commissioner.
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