Late fee waiver for GSTR-5 returns reduces payable penalties for delayed filing, with larger relief for nil-tax returns. The Government of Gujarat waives the portion of the late fee for failure to furnish FORM GSTR-5 that exceeds twenty-five rupees per day, and where the State tax payable in the return is nil, waives the portion exceeding ten rupees per day for the period of default.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-5 returns reduces payable penalties for delayed filing, with larger relief for nil-tax returns.
The Government of Gujarat waives the portion of the late fee for failure to furnish FORM GSTR-5 that exceeds twenty-five rupees per day, and where the State tax payable in the return is nil, waives the portion exceeding ten rupees per day for the period of default.
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