Late fee waiver for GSTR-5 filings reduces per-day penalties for delayed returns, with a lower threshold when tax liability is nil. The State Government waives the portion of late fee for failure to furnish FORM GSTR-5 that exceeds a specified per-day threshold; where the return shows nil state tax liability, a lower per-day threshold applies, reducing the effective per-day penalty for delayed filing.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-5 filings reduces per-day penalties for delayed returns, with a lower threshold when tax liability is nil.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-5 that exceeds a specified per-day threshold; where the return shows nil state tax liability, a lower per-day threshold applies, reducing the effective per-day penalty for delayed filing.
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