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    <title>Waiver of late fee for failure to furnish the returns in FORM GSTR-5A by due date.</title>
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    <description>Late fee payable for failure to furnish the return in FORM GSTR-5A by the due date is waived to the extent it exceeds the prescribed daily amount. In cases where the total integrated tax payable in the return is nil, the late fee is further waived to the extent it exceeds the lower daily amount applicable to nil-return cases.</description>
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      <description>Late fee payable for failure to furnish the return in FORM GSTR-5A by the due date is waived to the extent it exceeds the prescribed daily amount. In cases where the total integrated tax payable in the return is nil, the late fee is further waived to the extent it exceeds the lower daily amount applicable to nil-return cases.</description>
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