Late fee waiver for delayed GSTR-6 returns: excess daily penalties above the minimal threshold are waived under state GST notification. The notification waives that portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date which exceeds a prescribed minimal daily threshold, thereby limiting recoverable daily penalties for such filing delays under the Tamil Nadu GST statute.
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 for delayed GSTR-6 returns: excess daily penalties above the minimal threshold are waived under state GST notification.
The notification waives that portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date which exceeds a prescribed minimal daily threshold, thereby limiting recoverable daily penalties for such filing delays under the Tamil Nadu GST statute.
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