Late fee waiver for Form GSTR-5A delays limits daily penalty exposure for registered persons failing timely filing. The State government, exercising powers under section 128, waives the portion of the late fee payable for failure to furnish Form GSTR-5A by the due date that exceeds a specified small daily amount; where the return shows nil integrated tax payable, the waiver applies to the amount of late fee in excess of a lower specified daily amount, thereby capping daily penalty exposure for delayed filing.
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 Form GSTR-5A delays limits daily penalty exposure for registered persons failing timely filing.
The State government, exercising powers under section 128, waives the portion of the late fee payable for failure to furnish Form GSTR-5A by the due date that exceeds a specified small daily amount; where the return shows nil integrated tax payable, the waiver applies to the amount of late fee in excess of a lower specified daily amount, thereby capping daily penalty exposure for delayed filing.
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