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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 the portion of late fee payable for failure to furnish FORM GSTR-5 by the due date that exceeds twenty-five rupees per day; where the return shows nil State tax payable, the waiver covers the portion of late fee that exceeds ten rupees per day, thereby limiting recoverable daily penalties for delayed filing under the State GST return provisions.</description>
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    <pubDate>Fri, 23 Feb 2018 00:00:00 +0530</pubDate>
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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 the portion of late fee payable for failure to furnish FORM GSTR-5 by the due date that exceeds twenty-five rupees per day; where the return shows nil State tax payable, the waiver covers the portion of late fee that exceeds ten rupees per day, thereby limiting recoverable daily penalties for delayed filing under the State GST return provisions.</description>
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      <pubDate>Fri, 23 Feb 2018 00:00:00 +0530</pubDate>
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