Late fee waiver for delayed GSTR-5A filings caps daily penalties, with a lower cap when integrated tax is nil. The notification caps late fee liability for failure to furnish FORM GSTR-5A by waiving any amount in excess of a prescribed daily ceiling; a lower daily ceiling applies where the return shows nil integrated tax, thereby limiting payable late fee for each day of continued non-filing.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5A filings caps daily penalties, with a lower cap when integrated tax is nil.
The notification caps late fee liability for failure to furnish FORM GSTR-5A by waiving any amount in excess of a prescribed daily ceiling; a lower daily ceiling applies where the return shows nil integrated tax, thereby limiting payable late fee for each day of continued non-filing.
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