Late fee waiver limits excess late fees on GSTR-5 returns, with a lower threshold when state tax liability is nil. Waives the portion of the late fee for failure to furnish FORM GSTR-5 that is in excess of twenty-five rupees per day, and where the return shows nil state tax payable, waives the portion in excess of ten rupees per day; effective from 23rd January, 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver limits excess late fees on GSTR-5 returns, with a lower threshold when state tax liability is nil.
Waives the portion of the late fee for failure to furnish FORM GSTR-5 that is in excess of twenty-five rupees per day, and where the return shows nil state tax payable, waives the portion in excess of ten rupees per day; effective from 23rd January, 2018.
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