Late fee waiver for delayed FORM GSTR-5A filings: excess waived, lower threshold applies where integrated tax liability is nil. The Central Government waives that portion of the late fee for failure to furnish FORM GSTR-5A which exceeds a prescribed per day amount for each day of default, with a lower per day excess threshold for waiver where the return shows nil integrated tax liability; the notification was later rescinded.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed FORM GSTR-5A filings: excess waived, lower threshold applies where integrated tax liability is nil.
The Central Government waives that portion of the late fee for failure to furnish FORM GSTR-5A which exceeds a prescribed per day amount for each day of default, with a lower per day excess threshold for waiver where the return shows nil integrated tax liability; the notification was later rescinded.
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