Late fee waiver for delayed GSTR-5A filings caps excess daily charges and lowers fees when integrated tax payable is nil. The State invokes its statutory waiver power to limit late fees for failure to furnish Form GSTR-5A by the due date, waiving the portion of late fee that exceeds a specified daily amount, and providing a lower specified daily threshold where the return shows nil integrated tax payable.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5A filings caps excess daily charges and lowers fees when integrated tax payable is nil.
The State invokes its statutory waiver power to limit late fees for failure to furnish Form GSTR-5A by the due date, waiving the portion of late fee that exceeds a specified daily amount, and providing a lower specified daily threshold where the return shows nil integrated tax payable.
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