Late fee waiver for GSTR-6: excess daily penalty above prescribed nominal amount waived to ease compliance obligations. The Government of Gujarat notifies a waiver of the portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date, removing the liability for that part of the late fee which exceeds a nominal per day amount and thereby limiting aggregate late fee exposure for delayed filing of GSTR-6.
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-6: excess daily penalty above prescribed nominal amount waived to ease compliance obligations.
The Government of Gujarat notifies a waiver of the portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date, removing the liability for that part of the late fee which exceeds a nominal per day amount and thereby limiting aggregate late fee exposure for delayed filing of GSTR-6.
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