Late fee waiver for delayed GSTR-6 filings limits daily late fee exposure and eases compliance burden under GST. The state notification waives the portion of the late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a prescribed per day amount, thereby capping the daily late fee exposure for delayed GSTR-6 filings; the waiver takes effect from the stated operative date and is issued under the government's statutory powers on council recommendation.
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 filings limits daily late fee exposure and eases compliance burden under GST.
The state notification waives the portion of the late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a prescribed per day amount, thereby capping the daily late fee exposure for delayed GSTR-6 filings; the waiver takes effect from the stated operative date and is issued under the government's statutory powers on council recommendation.
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