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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-5A</title>
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    <description>The Government, exercising its waiver powers, waives late fee amounts for delayed FORM GSTR-5A filings in excess of twenty-five rupees per day; where the return shows nil integrated tax liability, the waiver applies to amounts in excess of ten rupees per day, thereby capping daily late fees for registered persons who fail to file by the return due date.</description>
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      <description>The Government, exercising its waiver powers, waives late fee amounts for delayed FORM GSTR-5A filings in excess of twenty-five rupees per day; where the return shows nil integrated tax liability, the waiver applies to amounts in excess of ten rupees per day, thereby capping daily late fees for registered persons who fail to file by the return due date.</description>
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