Late fee waiver for GSTR-6 returns limits payable penalties to amounts exceeding a small daily threshold. The notification adopts an administrative waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, excluding from liability the portion of the late fee up to a defined small daily threshold and requiring payment only for amounts in excess of that threshold; it is issued under statutory executive power and specifies an effective commencement 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 GSTR-6 returns limits payable penalties to amounts exceeding a small daily threshold.
The notification adopts an administrative waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, excluding from liability the portion of the late fee up to a defined small daily threshold and requiring payment only for amounts in excess of that threshold; it is issued under statutory executive power and specifies an effective commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
