Late fee waiver for GSTR-5 returns: excess waived above specified per-day thresholds; stricter waiver when central tax payable is nil. The State government waives the late fee for failure to furnish FORM GSTR-5 by the due date to the extent the fee exceeds twenty five rupees per day, and where the total central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day, implementing differentiated per day thresholds for late fee 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 GSTR-5 returns: excess waived above specified per-day thresholds; stricter waiver when central tax payable is nil.
The State government waives the late fee for failure to furnish FORM GSTR-5 by the due date to the extent the fee exceeds twenty five rupees per day, and where the total central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day, implementing differentiated per day thresholds for late fee liability.
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