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<h1>Nagaland Govt Reduces Late Fee for Delayed GSTR-5A Filing u/s 128 of GST Act 2017.</h1> The Government of Nagaland, under section 128 of the Nagaland Goods and Services Tax Act, 2017, has reduced the late fee for delayed filing of FORM GSTR-5A. The late fee is capped at twenty-five rupees per day for registered persons who fail to file the return by the due date. If the integrated tax payable is nil, the late fee is reduced to ten rupees per day. This decision follows recommendations from the Council and aims to alleviate the financial burden on taxpayers for delayed submissions.