Late fee waiver for delayed GSTR-5A filing lowers enforceable daily penalty and eases compliance burden. Waiver of late fee is prescribed for registered persons who fail to furnish FORM GSTR-5A by the due date under section 47, limiting recoverable late fee to amounts not exceeding twenty-five rupees per day of default, with a reduced threshold of ten rupees per day where the return shows nil integrated tax.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5A filing lowers enforceable daily penalty and eases compliance burden.
Waiver of late fee is prescribed for registered persons who fail to furnish FORM GSTR-5A by the due date under section 47, limiting recoverable late fee to amounts not exceeding twenty-five rupees per day of default, with a reduced threshold of ten rupees per day where the return shows nil integrated tax.
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