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of <h1>Arunachal Pradesh waives late fees for delayed FORM GSTR-5 filing; reduced to Rs. 25/day, Rs. 10 if no tax due.</h1> The Government of Arunachal Pradesh, through Notification No. 05/2018-State Tax dated January 23, 2018, has waived the late fee for registered persons failing to file the return in FORM GSTR-5 by the due date. Under the Arunachal Pradesh Goods and Services Tax Act, 2017, the late fee is reduced to twenty-five rupees per day. If the central tax payable is nil, the late fee is further reduced to ten rupees per day. This decision follows the recommendations of the Council and aims to alleviate the financial burden on taxpayers.
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