Late fee waiver for delayed GSTR-5A filing reduces excess fees and lowers fees where integrated tax liability is nil. The Government, exercising its waiver powers, waives late fee amounts for delayed FORM GSTR-5A filings in excess of twenty-five rupees per day; where the return shows nil integrated tax liability, the waiver applies to amounts in excess of ten rupees per day, thereby capping daily late fees for registered persons who fail to file by the return due date.
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 GSTR-5A filing reduces excess fees and lowers fees where integrated tax liability is nil.
The Government, exercising its waiver powers, waives late fee amounts for delayed FORM GSTR-5A filings in excess of twenty-five rupees per day; where the return shows nil integrated tax liability, the waiver applies to amounts in excess of ten rupees per day, thereby capping daily late fees for registered persons who fail to file by the return due date.
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