Late fee waiver for delayed GSTR-6 filings limits daily penalty to a nominal threshold set by notification, easing compliance burden. The notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that is in excess of an amount of twenty-five rupees for every day during which such failure continues, issued under the powers conferred by the Haryana Goods and Services Tax Act on the recommendation of the Council.
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 filings limits daily penalty to a nominal threshold set by notification, easing compliance burden.
The notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that is in excess of an amount of twenty-five rupees for every day during which such failure continues, issued under the powers conferred by the Haryana Goods and Services Tax Act on the recommendation of the Council.
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