Late fee waiver for failure to file GSTR-5A: excess late fees waived, lower threshold where integrated tax is nil. The notification waives late fees for registered persons who fail to furnish returns in Form GSTR-5A by the due date by exempting the portion of the late fee that exceeds a fixed daily threshold; a lower daily threshold for the waiver applies where the total integrated tax payable in the return is nil, providing administrative relief to reduce penal exposure for delayed filing.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for failure to file GSTR-5A: excess late fees waived, lower threshold where integrated tax is nil.
The notification waives late fees for registered persons who fail to furnish returns in Form GSTR-5A by the due date by exempting the portion of the late fee that exceeds a fixed daily threshold; a lower daily threshold for the waiver applies where the total integrated tax payable in the return is nil, providing administrative relief to reduce penal exposure for delayed filing.
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