Late fee waiver for delayed GSTR-5A filing: excess late fees waived, reduced threshold where integrated tax is nil. Waives the late fee for failure to furnish the return in FORM GSTR-5A by the due date to the extent that the fee exceeds a specified small per day amount; where the return shows nil integrated tax liability, the waiver applies only to the excess over a lower per day threshold. The notification takes effect from the earlier operative date stated in the instrument and applies to registered persons required to file FORM GSTR-5A.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5A filing: excess late fees waived, reduced threshold where integrated tax is nil.
Waives the late fee for failure to furnish the return in FORM GSTR-5A by the due date to the extent that the fee exceeds a specified small per day amount; where the return shows nil integrated tax liability, the waiver applies only to the excess over a lower per day threshold. The notification takes effect from the earlier operative date stated in the instrument and applies to registered persons required to file FORM GSTR-5A.
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