Late fee waiver for delayed FORM GSTR-5A returns limits daily penalty; lower threshold applies when integrated tax payable is nil. Waiver of late fee for delayed filing of FORM GSTR-5A: Bihar limits the recoverable late fee to a prescribed daily threshold, and applies a lower threshold where the total integrated tax declared in the return is nil. The notification implements this waiver under powers granted by the Bihar Goods and Services Tax Act and commences on the stated effective date.
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 FORM GSTR-5A returns limits daily penalty; lower threshold applies when integrated tax payable is nil.
Waiver of late fee for delayed filing of FORM GSTR-5A: Bihar limits the recoverable late fee to a prescribed daily threshold, and applies a lower threshold where the total integrated tax declared in the return is nil. The notification implements this waiver under powers granted by the Bihar Goods and Services Tax Act and commences on the stated effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
