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    <title>Waiver of late fee for failure to furnish the returns in FORM GSTR-5 by due date</title>
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    <description>The State Government permits a waiver of the late fee payable by any registered person for failure to furnish FORM GSTR 5 by the due date, covering the portion of the late fee that exceeds a specified nominal daily amount; a lower nominal daily threshold for the waiver applies where the total State tax payable in the return is nil.</description>
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      <description>The State Government permits a waiver of the late fee payable by any registered person for failure to furnish FORM GSTR 5 by the due date, covering the portion of the late fee that exceeds a specified nominal daily amount; a lower nominal daily threshold for the waiver applies where the total State tax payable in the return is nil.</description>
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