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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-5</title>
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    <description>The Government waives the portion of the late fee for failure to furnish FORM GSTR-5 that exceeds twenty-five rupees per day; where the total central tax payable in the return is nil, the waiver applies to the extent of late fee exceeding ten rupees per day, thereby limiting the recoverable daily late penalty for registered persons.</description>
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      <description>The Government waives the portion of the late fee for failure to furnish FORM GSTR-5 that exceeds twenty-five rupees per day; where the total central tax payable in the return is nil, the waiver applies to the extent of late fee exceeding ten rupees per day, thereby limiting the recoverable daily late penalty for registered persons.</description>
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