Late fee waiver reduces penalty exposure for delayed GSTR 5 filings, with lower waiver thresholds where return shows nil tax. Notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-5 by the due date to the extent it exceeds a prescribed daily threshold, and provides a lower waiver threshold where the total central tax payable in the return is nil.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver reduces penalty exposure for delayed GSTR 5 filings, with lower waiver thresholds where return shows nil tax.
Notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-5 by the due date to the extent it exceeds a prescribed daily threshold, and provides a lower waiver threshold where the total central tax payable in the return is nil.
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