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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, under section 128 of the Tripura SGST Act, waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the portion of late fee in excess of ten rupees per day, thereby providing reduced late-fee liability for nil-tax filings.</description>
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      <description>The State Government, under section 128 of the Tripura SGST Act, waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the portion of late fee in excess of ten rupees per day, thereby providing reduced late-fee liability for nil-tax filings.</description>
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