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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 Governor, under the Uttar Pradesh GST Act and General Clauses Act, waives late fee for delayed furnishing of FORM GSTR-5 to the extent it exceeds twenty-five rupees per day; where the central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day. The notification is effective from 23rd January 2018 and issued on the Council&#039;s recommendations.</description>
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      <description>The Governor, under the Uttar Pradesh GST Act and General Clauses Act, waives late fee for delayed furnishing of FORM GSTR-5 to the extent it exceeds twenty-five rupees per day; where the central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day. The notification is effective from 23rd January 2018 and issued on the Council&#039;s recommendations.</description>
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