Rescission of notification withdrawing reduced late fee concession for delayed filing of Form GSTR-5A under GST powers. The State Government, invoking powers under section 128 of the Rajasthan Goods and Services Tax Act, 2017, rescinds notification F.12(46)FD/Tax/2017-Pt.-IV-161 that had reduced the late fee for delayed filing of Form GSTR-5A, while saving the effects of acts or omissions done before the rescission.