Waiver of Late Fee for GSTR-5 Returns

Notification Summary: G.S.R (E) announces waiver of late fees for non-submission of FORM GSTR-5 by the due date under the Central Goods and Services Tax Act, 2017.

Legal Authority: Power exercised under section 128 of the CGST Act, 2017, based on Council recommendations.

Late Fee Waiver Details: Registered persons exempted from late fee exceeding twenty-five rupees per day for each day of delay. For returns with nil central tax, late fee waived beyond ten rupees per day.

Issuing Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Impact Period: Applicable for late filings of FORM GSTR-5. Publication Details: Published under G.S.R (E), exercising powers conferred by section 128 of the CGST Act, 2017.