Late fee waiver limits daily penalty excess for delayed Form GSTR-5A filings, with a lower threshold for nil integrated tax returns. Waiver of late fee is prescribed for registered persons who fail to furnish the return in Form GSTR-5A by the due date; the State Government directs that late fee payable for such delayed furnishing shall be waived to the extent it exceeds a specified daily amount. A lower waiver threshold applies where the return shows nil integrated tax liability, producing a smaller daily exposure for registrants with no integrated tax payable.
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 limits daily penalty excess for delayed Form GSTR-5A filings, with a lower threshold for nil integrated tax returns.
Waiver of late fee is prescribed for registered persons who fail to furnish the return in Form GSTR-5A by the due date; the State Government directs that late fee payable for such delayed furnishing shall be waived to the extent it exceeds a specified daily amount. A lower waiver threshold applies where the return shows nil integrated tax liability, producing a smaller daily exposure for registrants with no integrated tax payable.
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