Late fee waiver reduces penalties for delayed GSTR-5 filings, with lower threshold when state tax payable is nil. The notification waives the portion of late fee payable by registered persons for failure to furnish returns in FORM GSTR-5 by the due date, limiting liability to a fixed per day threshold, with a reduced per day threshold where the return shows nil state tax liability.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver reduces penalties for delayed GSTR-5 filings, with lower threshold when state tax payable is nil.
The notification waives the portion of late fee payable by registered persons for failure to furnish returns in FORM GSTR-5 by the due date, limiting liability to a fixed per day threshold, with a reduced per day threshold where the return shows nil state tax liability.
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