In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Rs.25 for all RPs

CG waives late fee payable u/s 47

by any RP for failure to furnish GSTR-5A by the due date,

which is in excess of an amount of Rs.25 for every day during which such failure continues:

1^st Proviso – Late fees reduced to Rs.10 for nil return

where the integrated tax in the said return is nil, late fee payable u/s 47, by any RP for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of Rs.10 for every day during which such failure continues.