Late fee waiver for delayed GSTR-5A filings limits payable late fee beyond a daily threshold, lower threshold for nil tax returns. The State Government waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-5A by the due date that is in excess of a specified per day amount; where the total integrated tax payable in the return is nil, the waiver covers late fee amounts in excess of a lower specified per day amount for each day during which the failure continues.
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-5A filings limits payable late fee beyond a daily threshold, lower threshold for nil tax returns.
The State Government waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-5A by the due date that is in excess of a specified per day amount; where the total integrated tax payable in the return is nil, the waiver covers late fee amounts in excess of a lower specified per day amount for each day during which the failure continues.
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