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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 State Government waives late fee amounts payable by registered persons for failure to furnish FORM GSTR-5 that exceed prescribed daily thresholds; a reduced threshold applies when the State tax liability in the return is nil, thereby limiting recoverable late fees for delayed GSTR-5 filings.</description>
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      <description>The State Government waives late fee amounts payable by registered persons for failure to furnish FORM GSTR-5 that exceed prescribed daily thresholds; a reduced threshold applies when the State tax liability in the return is nil, thereby limiting recoverable late fees for delayed GSTR-5 filings.</description>
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