Waiver of a portion of the late fee payable under section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-6 - within the due date. - G.O.Ms.No.086 - Andhra Pradesh SGST
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Late fee cap for GSTR-6 filing delays: excess daily penalty waived, leaving only nominal daily fee. The Government waives the portion of the late fee payable for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal prescribed daily amount, limiting registrant liability to only that nominal daily fee for continued default under the Andhra Pradesh GST framework.
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 cap for GSTR-6 filing delays: excess daily penalty waived, leaving only nominal daily fee.
The Government waives the portion of the late fee payable for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal prescribed daily amount, limiting registrant liability to only that nominal daily fee for continued default under the Andhra Pradesh GST framework.
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