Late fee waiver for GSTR-5A returns: excess late fees above thresholds waived; lower threshold if integrated tax nil. The notification waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A by the due date to the extent the fee exceeds a specified per-day threshold; a lower per-day threshold applies where the total integrated tax payable in the return is nil, with the waiver covering the excess above that lower threshold.
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 GSTR-5A returns: excess late fees above thresholds waived; lower threshold if integrated tax nil.
The notification waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A by the due date to the extent the fee exceeds a specified per-day threshold; a lower per-day threshold applies where the total integrated tax payable in the return is nil, with the waiver covering the excess above that lower threshold.
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