Late fee waiver for delayed FORM GSTR-5A returns limits payable daily charges and lowers threshold for nil tax returns. Waiver of late fee for failure to furnish FORM GSTR-5A by the due date under section 47 is authorized under section 128 of the Sikkim GST Act. The notification waives amounts of late fee in excess of a specified per day threshold for any registered person; where the state tax payable in the return is nil, a lower per day threshold applies, reducing the late fee payable for such nil liability returns.
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 FORM GSTR-5A returns limits payable daily charges and lowers threshold for nil tax returns.
Waiver of late fee for failure to furnish FORM GSTR-5A by the due date under section 47 is authorized under section 128 of the Sikkim GST Act. The notification waives amounts of late fee in excess of a specified per day threshold for any registered person; where the state tax payable in the return is nil, a lower per day threshold applies, reducing the late fee payable for such nil liability returns.
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