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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>Waiver of late fee is granted for failure by any registered person to furnish the return in FORM GSTR-5 by the due date under the Uttarakhand Goods and Services Tax Act, 2017. The waiver applies to the amount of late fee that exceeds twenty-five rupees for every day during which the failure continues. Where the total amount of State tax payable in the return is nil, the waiver extends to the amount exceeding ten rupees for every day during which the failure continues.</description>
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