Late fee waiver for delayed GSTR-5A filings, reduced per-day caps apply depending on integrated tax liability per return. Waives the late fee payable by registered persons for failure to furnish FORM GSTR-5A by the due date, excluding from waiver any late fee up to a specified modest per-day threshold; where the integrated tax payable in the return is nil, the waiver applies up to a lower per-day threshold, thus limiting recoverable penalty exposure based on the return's integrated tax liability.
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-5A filings, reduced per-day caps apply depending on integrated tax liability per return.
Waives the late fee payable by registered persons for failure to furnish FORM GSTR-5A by the due date, excluding from waiver any late fee up to a specified modest per-day threshold; where the integrated tax payable in the return is nil, the waiver applies up to a lower per-day threshold, thus limiting recoverable penalty exposure based on the return's integrated tax liability.
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