Late fee waiver for delayed GSTR-6 returns limits payable late fees to the de minimis daily threshold. The State Government, exercising statutory powers, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date, to the extent that such late fee exceeds a de minimis daily amount, thereby limiting recoverable late fees to the prescribed daily threshold.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-6 returns limits payable late fees to the de minimis daily threshold.
The State Government, exercising statutory powers, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date, to the extent that such late fee exceeds a de minimis daily amount, thereby limiting recoverable late fees to the prescribed daily threshold.
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