Late fee waiver for delayed GSTR-5 filings limits recoverable daily charges and reduces penalties when state tax is nil. The State Government waives late fee amounts payable by registered persons for failure to furnish FORM GSTR-5 that exceed prescribed daily thresholds; a reduced threshold applies when the State tax liability in the return is nil, thereby limiting recoverable late fees for delayed GSTR-5 filings.
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-5 filings limits recoverable daily charges and reduces penalties when state tax is nil.
The State Government waives late fee amounts payable by registered persons for failure to furnish FORM GSTR-5 that exceed prescribed daily thresholds; a reduced threshold applies when the State tax liability in the return is nil, thereby limiting recoverable late fees for delayed GSTR-5 filings.
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