Late fee waiver for delayed GSTR-6 filing limits excess daily charges, applying retrospectively from the notified date. Waiver of excess late fee for delayed FORM GSTR-6 filing limits the late fee payable by any registered person for failure to furnish the return by the due date under section 47 to an amount not exceeding twenty-five rupees per day, with any excess amount waived. The waiver is exercised under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the General Clauses Act and is deemed effective from 23rd January, 2018.
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 filing limits excess daily charges, applying retrospectively from the notified date.
Waiver of excess late fee for delayed FORM GSTR-6 filing limits the late fee payable by any registered person for failure to furnish the return by the due date under section 47 to an amount not exceeding twenty-five rupees per day, with any excess amount waived. The waiver is exercised under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the General Clauses Act and is deemed effective from 23rd January, 2018.
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