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    <title>Notification regarding reduction of late fee in case of delayed filing of FORM GSTR-5.</title>
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    <description>The notification waives the amount of late fee for failure to furnish Form GSTR-5 by the due date to the extent it exceeds twenty-five rupees per day; where the total State tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby capping recoverable late fees for delayed GSTR-5 filings and providing a lower threshold for nil State-tax returns.</description>
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      <description>The notification waives the amount of late fee for failure to furnish Form GSTR-5 by the due date to the extent it exceeds twenty-five rupees per day; where the total State tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby capping recoverable late fees for delayed GSTR-5 filings and providing a lower threshold for nil State-tax returns.</description>
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