Late fee waiver for GSTR-5 delays caps daily penalty and eases burden for nil-tax returns. The Governor, under the Uttar Pradesh GST Act and General Clauses Act, waives late fee for delayed furnishing of FORM GSTR-5 to the extent it exceeds twenty-five rupees per day; where the central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day. The notification is effective from 23rd January 2018 and issued on the Council's recommendations.
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 GSTR-5 delays caps daily penalty and eases burden for nil-tax returns.
The Governor, under the Uttar Pradesh GST Act and General Clauses Act, waives late fee for delayed furnishing of FORM GSTR-5 to the extent it exceeds twenty-five rupees per day; where the central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day. The notification is effective from 23rd January 2018 and issued on the Council's recommendations.
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