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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-5.</title>
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    <description>Waiver limits late fee for delayed filing of FORM GSTR-5 by removing the portion in excess of twenty five rupees per day of delay; where total central tax payable is nil, the waiver removes the portion in excess of ten rupees per day. The notification is effective retrospectively from the stated operative date and issued under powers conferred by the tax statute.</description>
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      <description>Waiver limits late fee for delayed filing of FORM GSTR-5 by removing the portion in excess of twenty five rupees per day of delay; where total central tax payable is nil, the waiver removes the portion in excess of ten rupees per day. The notification is effective retrospectively from the stated operative date and issued under powers conferred by the tax statute.</description>
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