Late fee for delayed annual GST reconciliation applies until the complete annual return, including reconciliation statement, is filed. Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee for delayed annual GST reconciliation applies until the complete annual return, including reconciliation statement, is filed.
Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid.
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