Late fee waiver for delayed GSTR-5 filing limits excess penalties and lowers threshold where state tax payable is nil. The notification waives the amount of late fee for failure to furnish Form GSTR-5 by the due date to the extent it exceeds twenty-five rupees per day; where the total State tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby capping recoverable late fees for delayed GSTR-5 filings and providing a lower threshold for nil State-tax returns.
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 excess penalties and lowers threshold where state tax payable is nil.
The notification waives the amount of late fee for failure to furnish Form GSTR-5 by the due date to the extent it exceeds twenty-five rupees per day; where the total State tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby capping recoverable late fees for delayed GSTR-5 filings and providing a lower threshold for nil State-tax returns.
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