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    <title>Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5.</title>
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    <description>Waiver of late fee is granted for registered persons who fail to furnish the return in FORM GSTR-5 by the due date, effective from 23 January 2018, so that the State waives the portion of the late fee which exceeds a nominal per-day threshold. Where the total amount of central tax in the return is nil, a lower nominal per-day threshold applies and the State waives the portion of the late fee exceeding that reduced amount for each day the failure continues.</description>
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      <description>Waiver of late fee is granted for registered persons who fail to furnish the return in FORM GSTR-5 by the due date, effective from 23 January 2018, so that the State waives the portion of the late fee which exceeds a nominal per-day threshold. Where the total amount of central tax in the return is nil, a lower nominal per-day threshold applies and the State waives the portion of the late fee exceeding that reduced amount for each day the failure continues.</description>
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