Late fee waiver for delayed GSTR-6 filing limits recoverable excess to a nominal per day amount, easing compliance burden. The State Government enacted a late fee waiver for registered persons who fail to furnish returns in FORM GSTR-6 by the due date, limiting the recoverable late fee to a nominal per day excess specified in the notification, thereby reducing penalty exposure for delayed filing and adjusting the administrative enforcement of GSTR-6 return obligations.
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-6 filing limits recoverable excess to a nominal per day amount, easing compliance burden.
The State Government enacted a late fee waiver for registered persons who fail to furnish returns in FORM GSTR-6 by the due date, limiting the recoverable late fee to a nominal per day excess specified in the notification, thereby reducing penalty exposure for delayed filing and adjusting the administrative enforcement of GSTR-6 return obligations.
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