Late fee waiver limits daily penalty for delayed GSTR-5 filing, with reduced cap for nil-tax returns. The State Government waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the return shows nil state tax payable the waiver applies to the extent in excess of ten rupees per day, thereby capping daily late fee exposure for specified filing circumstances.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver limits daily penalty for delayed GSTR-5 filing, with reduced cap for nil-tax returns.
The State Government waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the return shows nil state tax payable the waiver applies to the extent in excess of ten rupees per day, thereby capping daily late fee exposure for specified filing circumstances.
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