Late fee for delayed annual GST return applies until both GSTR 9 and GSTR 9C are filed, where required. Where FORM GSTR-9C is required, the annual return is only complete when both FORM GSTR-9 and FORM GSTR-9C are furnished; the late fee under subsection (2) of section 47 is leviable for delay in furnishing the complete annual return, computed from the due date until the date both components are filed. If FORM GSTR-9C is not required, the late fee period runs until FORM GSTR-9 is filed. A specified waiver limits excess late fee for certain past years if FORM GSTR-9C is filed by the notified cutoff date, without entitlement to refund of amounts 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 return applies until both GSTR 9 and GSTR 9C are filed, where required.
Where FORM GSTR-9C is required, the annual return is only complete when both FORM GSTR-9 and FORM GSTR-9C are furnished; the late fee under subsection (2) of section 47 is leviable for delay in furnishing the complete annual return, computed from the due date until the date both components are filed. If FORM GSTR-9C is not required, the late fee period runs until FORM GSTR-9 is filed. A specified waiver limits excess late fee for certain past years if FORM GSTR-9C is filed by the notified cutoff date, without entitlement to refund of amounts already paid.
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