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-5 - within the due date. - G.O.Ms.No.084 - Andhra Pradesh SGST
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Late fee waiver for delayed GSTR-5 returns: excess waived, reduced threshold where state tax payable is nil. The notification waives the portion of the late fee payable under Section 47 for failure to furnish FORM GSTR-5; late fee amounts in excess of twenty-five rupees per day are waived, while where the return shows nil state tax payable the waiver applies to amounts in excess of ten rupees per day, creating a two-tiered daily threshold for recoverable late fees.
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 waiver for delayed GSTR-5 returns: excess waived, reduced threshold where state tax payable is nil.
The notification waives the portion of the late fee payable under Section 47 for failure to furnish FORM GSTR-5; late fee amounts in excess of twenty-five rupees per day are waived, while where the return shows nil state tax payable the waiver applies to amounts in excess of ten rupees per day, creating a two-tiered daily threshold for recoverable late fees.
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