Waiver of late fee for GSTR-5A returns: excess daily penalties waived; reduced threshold where integrated tax payable nil. Waiver of late fee is granted for registered persons failing to furnish returns in FORM GSTR-5A by the due date: late fee amounts in excess of twenty five rupees per day are waived, and where the return shows nil integrated tax the waiver applies to amounts in excess of ten rupees per day. The notification takes effect from 23 January 2018.
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.
Waiver of late fee for GSTR-5A returns: excess daily penalties waived; reduced threshold where integrated tax payable nil.
Waiver of late fee is granted for registered persons failing to furnish returns in FORM GSTR-5A by the due date: late fee amounts in excess of twenty five rupees per day are waived, and where the return shows nil integrated tax the waiver applies to amounts in excess of ten rupees per day. The notification takes effect from 23 January 2018.
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