Late fee waiver for delayed GSTR-5 filing limits recoverable excess daily penalties under state GST return failure provisions. The State government waives the portion of late fee payable for failure to furnish FORM GSTR-5 by the due date that exceeds twenty-five rupees per day; where the return shows nil State tax payable, the waiver covers the portion of late fee that exceeds ten rupees per day, thereby limiting recoverable daily penalties for delayed filing under the State GST return provisions.
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 filing limits recoverable excess daily penalties under state GST return failure provisions.
The State government waives the portion of late fee payable for failure to furnish FORM GSTR-5 by the due date that exceeds twenty-five rupees per day; where the return shows nil State tax payable, the waiver covers the portion of late fee that exceeds ten rupees per day, thereby limiting recoverable daily penalties for delayed filing under the State GST return provisions.
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