Late fee waiver for delayed GSTR-5 filings reduces payable late fee above daily thresholds, greater relief for nil-tax returns. The State Government, under section 128 of the Tripura SGST Act, waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the portion of late fee in excess of ten rupees per day, thereby providing reduced late-fee liability for nil-tax filings.
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 filings reduces payable late fee above daily thresholds, greater relief for nil-tax returns.
The State Government, under section 128 of the Tripura SGST Act, waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the portion of late fee in excess of ten rupees per day, thereby providing reduced late-fee liability for nil-tax filings.
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