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    <title>Reduction of late fee in case of delayed filing of form GSTR-5A</title>
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    <description>Notification under the Haryana Goods and Services Tax Act waives the portion of late fee for failure to furnish FORM GSTR 5A by the due date that exceeds a prescribed per day threshold, and provides a reduced threshold where the return shows nil integrated tax payable, thereby capping recoverable daily penalties for delayed filing.</description>
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