Late fee cap for delayed GSTR-5 filing reduced, with a lower cap when state tax payable is nil. The Government of Kerala prescribes a capped late fee for failure to furnish FORM GSTR-5 by the due date under section 47, waiving any portion of the late fee that exceeds the prescribed daily caps and applying a lower daily cap where the total State Tax payable in the return is nil.
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Provisions expressly mentioned in the judgment/order text.
Late fee cap for delayed GSTR-5 filing reduced, with a lower cap when state tax payable is nil.
The Government of Kerala prescribes a capped late fee for failure to furnish FORM GSTR-5 by the due date under section 47, waiving any portion of the late fee that exceeds the prescribed daily caps and applying a lower daily cap where the total State Tax payable in the return is nil.
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