Late fee waiver for GSTR-5 returns: excess over daily threshold waived, with reduced threshold when central tax is nil. The notification waives late fees for failure to furnish FORM GSTR-5 by the due date to the extent such fees exceed a specified per day threshold; where the central tax payable in the return is nil, a lower per day threshold applies. The waiver is made effective retrospectively from the stated earlier date, reducing the State's entitlement to collect late fees beyond those daily caps.
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 GSTR-5 returns: excess over daily threshold waived, with reduced threshold when central tax is nil.
The notification waives late fees for failure to furnish FORM GSTR-5 by the due date to the extent such fees exceed a specified per day threshold; where the central tax payable in the return is nil, a lower per day threshold applies. The waiver is made effective retrospectively from the stated earlier date, reducing the State's entitlement to collect late fees beyond those daily caps.
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