Notification No. 06/2018
Date: January 23, 2018
Subject: Capping of late fee for delayed filing of FORM GSTR-5A
Description:
Issued under section 128 of the CGST Act, this notification waives late fee for delayed filing of FORM GSTR-5A (OIDAR services) beyond ₹25 per day, and ₹10 per day where integrated tax payable is nil. The relief addresses initial compliance challenges faced by OIDAR service providers.