Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5 - 05/2018-State Tax - Arunachal Pradesh SGST
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Late fee waiver for GSTR-5 returns: excess late fees above daily minimal thresholds are waived under state GST notification. The State government, under section 128 of the Arunachal Pradesh GST Act, waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date under section 47 that exceeds the prescribed daily minimal threshold; where the total central tax payable in the return is nil, a lower daily minimal threshold applies and the waiver covers late fee in excess of that lower threshold.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-5 returns: excess late fees above daily minimal thresholds are waived under state GST notification.
The State government, under section 128 of the Arunachal Pradesh GST Act, waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date under section 47 that exceeds the prescribed daily minimal threshold; where the total central tax payable in the return is nil, a lower daily minimal threshold applies and the waiver covers late fee in excess of that lower threshold.
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