Reduction of late fee for delayed Form GSTR 5 filing: waiver caps per day penalty and applies retrospectively. Waiver limits late fee for delayed filing of FORM GSTR-5 by removing the portion in excess of twenty five rupees per day of delay; where total central tax payable is nil, the waiver removes the portion in excess of ten rupees per day. The notification is effective retrospectively from the stated operative date and issued under powers conferred by the tax statute.
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.
Reduction of late fee for delayed Form GSTR 5 filing: waiver caps per day penalty and applies retrospectively.
Waiver limits late fee for delayed filing of FORM GSTR-5 by removing the portion in excess of twenty five rupees per day of delay; where total central tax payable is nil, the waiver removes the portion in excess of ten rupees per day. The notification is effective retrospectively from the stated operative date and issued under powers conferred by the tax statute.
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