Notification No. 05/2018
Date: January 23, 2018
Subject: Capping of late fee for delayed filing of FORM GSTR-5
Description:
This notification, issued under section 128 of the CGST Act, waives late fee for delayed furnishing of FORM GSTR-5 (return by non-resident taxable persons) to the extent it exceeds ₹25 per day, and ₹10 per day where tax payable is nil. The measure reduces compliance burden on non-resident taxpayers.