Late fee waiver for delayed FORM GSTR-5A returns provides reduced penalties and additional relief for nil-tax filers. Waiver of late fee is granted for delay in furnishing FORM GSTR-5A returns: the State has waived the portion of late fee payable by any registered person for failure to furnish FORM GSTR-5A beyond a de minimis daily amount. Where the return shows nil integrated tax liability, a lower daily threshold applies for the waived portion. The notification declares the waiver effective from an earlier operative date, making the concession applicable to delays on or after that commencement.
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 provides reduced penalties and additional relief for nil-tax filers.
Waiver of late fee is granted for delay in furnishing FORM GSTR-5A returns: the State has waived the portion of late fee payable by any registered person for failure to furnish FORM GSTR-5A beyond a de minimis daily amount. Where the return shows nil integrated tax liability, a lower daily threshold applies for the waived portion. The notification declares the waiver effective from an earlier operative date, making the concession applicable to delays on or after that commencement.
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