Delhi High Court Grants Interim Relief to Mokobara in Trademark Case  ||  Delhi HC: Students Shouldn’t be Excluded from Admission because of Untimely Declaration of Results  ||  Madras HC: Nobody Other than the State Can Claim Ownership to Natham Lands  ||  Delhi HC: Larger Bench to Decide Whether Section 149(1)(c) of IT Act Applies Retrospectively  ||  Madras High Court Upholds Regulations Imposing Night Ban on Online Real Money Games  ||  President Promulgates Amendment Ordinance for J&K Reservation Act, 2004  ||  Calcutta High Court Refuses Relief to Law Student in Offensive Video Case  ||  SC: NBE Files Application Seeking Postponement of NEET-PG 2025  ||  Delhi HC Grants ‘Superlative Injunction’ in Favor of Broadcaster Star India  ||  NCLAT: Suspended Management of CD is Prohibited from Deploying the Funds of Corporate Debtor    

Waiver of amount of late fee payable by any registered person for failure to furnish the return in form GSTR-5 by the due date under Section 47 of the CGST Act, 2017- (Ministry of Finance ) (23 Jan 2018)

MANU/CGST/0005/2018

Goods and Services Tax

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 5 by the due date under section 47 of the said Act, which is in excess of an amount of twenty- five rupees for every day during which such failure continues:

Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

Tags : RETURN   FURNISHING   LATE FEE   WAIVER  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved