Late fee waiver for GSTR-5A returns caps recoverable per day late fee, reducing penalties where tax payable is nil. Waives late fee for failure to furnish Form GSTR-5A by the due date: where integrated tax is payable, the waiver covers the portion of the late fee exceeding a specified per day amount; where the integrated tax payable is nil, the waiver covers the portion exceeding a lower specified per day amount for each day of delay, issued by the State government by notification under its statutory powers.
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-5A returns caps recoverable per day late fee, reducing penalties where tax payable is nil.
Waives late fee for failure to furnish Form GSTR-5A by the due date: where integrated tax is payable, the waiver covers the portion of the late fee exceeding a specified per day amount; where the integrated tax payable is nil, the waiver covers the portion exceeding a lower specified per day amount for each day of delay, issued by the State government by notification under its statutory powers.
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