Late fee waiver for GSTR-5 delays: minimal excess daily penalties are waived under the applicable GST provision. Waiver of late fee is granted for registered persons who fail to furnish the return in FORM GSTR-5 by the due date, effective from 23 January 2018, so that the State waives the portion of the late fee which exceeds a nominal per-day threshold. Where the total amount of central tax in the return is nil, a lower nominal per-day threshold applies and the State waives the portion of the late fee exceeding that reduced amount for each day the failure continues.