Late fee reduction for delayed FORM GSTR-6 filings limits payable penalty beyond daily threshold, clarifying liability for registered persons. The notification, exercising powers under the Karnataka Goods and Services Tax Act, 2017, waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under section 47 that is in excess of a specified per day amount, thereby capping the daily late fee exposure and applying as administrative relief within the Karnataka SGST framework.
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 reduction for delayed FORM GSTR-6 filings limits payable penalty beyond daily threshold, clarifying liability for registered persons.
The notification, exercising powers under the Karnataka Goods and Services Tax Act, 2017, waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under section 47 that is in excess of a specified per day amount, thereby capping the daily late fee exposure and applying as administrative relief within the Karnataka SGST framework.
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