Late fee reduction for delayed GSTR-5A returns: excess per-day penalties waived; smaller per-day floor if integrated tax payable is nil. State notification waives the portion of the per-day late fee for failure to file FORM GSTR-5A that exceeds a minimal daily amount; where the return shows no integrated tax liability, the waiver applies to any late fee exceeding a lower minimal per-day amount. The measure is effected under state GST powers and applies from the notified commencement date, differentiating waiver floors by whether integrated tax is payable.
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 reduction for delayed GSTR-5A returns: excess per-day penalties waived; smaller per-day floor if integrated tax payable is nil.
State notification waives the portion of the per-day late fee for failure to file FORM GSTR-5A that exceeds a minimal daily amount; where the return shows no integrated tax liability, the waiver applies to any late fee exceeding a lower minimal per-day amount. The measure is effected under state GST powers and applies from the notified commencement date, differentiating waiver floors by whether integrated tax is payable.
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