Notification No. 5/2018
Date: January 23, 2018
Subject: Waiver and cap on late fee for delayed filing of GSTR-5
Description:
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.
Effective Date: 23 January 2018