https://www.taxtmi.com/notifications?id=124698 The notification waives the portion of the late fee payable under Section 47 for failure to furnish FORM GSTR-5; late fee amounts in excess of twenty-five rupees per day are waived, while where the return shows nil state tax payable the waiver applies to amounts in excess of ten rupees per day, creating a two-tiered daily threshold for recoverable late fees. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 13 Mar 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124698 The notification waives the portion of the late fee payable under Section 47 for failure to furnish FORM GSTR-5; late fee amounts in excess of twenty-five rupees per day are waived, while where the return shows nil state tax payable the waiver applies to amounts in excess of ten rupees per day, creating a two-tiered daily threshold for recoverable late fees. Notifications GST - States Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124698