Late fee waiver for delayed GSTR-5A filings reduces excess penalty liability and further relaxes fees when integrated tax is nil. The State Government waives late fee liability for delayed filing of FORM GSTR-5A by registered persons to the extent the fee exceeds twenty-five rupees per day; where the return shows nil integrated tax payable, the waiver applies to the extent the fee exceeds ten rupees per day. The waiver is issued under the enabling Act and takes effect from 23 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-5A filings reduces excess penalty liability and further relaxes fees when integrated tax is nil.
The State Government waives late fee liability for delayed filing of FORM GSTR-5A by registered persons to the extent the fee exceeds twenty-five rupees per day; where the return shows nil integrated tax payable, the waiver applies to the extent the fee exceeds ten rupees per day. The waiver is issued under the enabling Act and takes effect from 23 January 2018.
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