Late fee waiver for GSTR-5 non-filers limits recoverable penalty and reduces charges for nil-tax returns. Waives the excess late fee charged for failure to furnish FORM GSTR-5 by its due date, limiting the recoverable late fee to a specified per day threshold; a lower per day threshold applies where the total central tax liability in the return is nil. The notification takes effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-5 non-filers limits recoverable penalty and reduces charges for nil-tax returns.
Waives the excess late fee charged for failure to furnish FORM GSTR-5 by its due date, limiting the recoverable late fee to a specified per day threshold; a lower per day threshold applies where the total central tax liability in the return is nil. The notification takes effect from the stated commencement date.
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