Late fee waiver for delayed GSTR-5 returns limits liability to amounts above nominal daily charges when filed late. Waives the excess portion of the late fee for failure to furnish Form GSTR-5 by the due date: late fee liability is waived to the extent it exceeds twenty-five rupees per day; where the return shows nil state tax payable, the waiver applies to the extent the late fee exceeds ten rupees per day, creating a lower per-day cap for nil-tax GSTR-5 filers.
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 GSTR-5 returns limits liability to amounts above nominal daily charges when filed late.
Waives the excess portion of the late fee for failure to furnish Form GSTR-5 by the due date: late fee liability is waived to the extent it exceeds twenty-five rupees per day; where the return shows nil state tax payable, the waiver applies to the extent the late fee exceeds ten rupees per day, creating a lower per-day cap for nil-tax GSTR-5 filers.
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