Late fee waiver for delayed GSTR 5A returns reduces daily penalty, with smaller waiver threshold when state tax liability is nil. The State Government waives the portion of late fee for failure to furnish FORM GSTR-5A that exceeds a fixed daily amount, and provides a lower fixed daily amount threshold for waiver where the return shows no state tax liability, thereby capping the daily late-fee exposure for registered persons failing to file by the statutory due date.
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 returns reduces daily penalty, with smaller waiver threshold when state tax liability is nil.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-5A that exceeds a fixed daily amount, and provides a lower fixed daily amount threshold for waiver where the return shows no state tax liability, thereby capping the daily late-fee exposure for registered persons failing to file by the statutory due date.
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