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    <title>Waives the amount of late fee payable the return in FORM GSTR-5.</title>
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    <description>The State government waives the late fee for failure to furnish FORM GSTR-5 by the due date to the extent the fee exceeds twenty five rupees per day, and where the total central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day, implementing differentiated per day thresholds for late fee liability.</description>
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      <description>The State government waives the late fee for failure to furnish FORM GSTR-5 by the due date to the extent the fee exceeds twenty five rupees per day, and where the total central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day, implementing differentiated per day thresholds for late fee liability.</description>
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