Notification No. 6/2018
Date: January 23, 2018
Subject: Waiver and cap on late fee for delayed filing of GSTR-5A
Description:
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.
Effective Date: 23 January 2018