Late fee waiver for delayed GSTR-5 filings reduces excess penalty exposure, with a further concession for nil tax returns. The Government waives late fee amounts for delayed filing of FORM GSTR-5 by registered persons to the extent they exceed a prescribed daily threshold, and provides a lower threshold waiver where the return shows nil central tax liability, thereby reducing excess late fee exposure without altering filing obligations.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5 filings reduces excess penalty exposure, with a further concession for nil tax returns.
The Government waives late fee amounts for delayed filing of FORM GSTR-5 by registered persons to the extent they exceed a prescribed daily threshold, and provides a lower threshold waiver where the return shows nil central tax liability, thereby reducing excess late fee exposure without altering filing obligations.
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