Late fee waiver for GSTR-6 filings removes penalties above the prescribed daily minimum for late returns. The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under the Act, insofar as such late fee is in excess of a specified amount per day; registered persons remain liable for the prescribed daily minimum late fee while excess amounts are relieved by administrative notification.
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 filings removes penalties above the prescribed daily minimum for late returns.
The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under the Act, insofar as such late fee is in excess of a specified amount per day; registered persons remain liable for the prescribed daily minimum late fee while excess amounts are relieved by administrative notification.
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