Late fee on annual return applies until FORM GSTR-9 and FORM GSTR-9C are both furnished when reconciliation is required. Late fee under section 47(2) of the APGST Act is clarified to apply for delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required along with FORM GSTR-9. The annual return is treated as complete only when both forms are furnished, and the late fee is computed from the due date until the date of furnishing of the complete return. It is not separately levied for FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, additional late fee is waived if FORM GSTR-9C is furnished on or before 31 March 2025.
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Provisions expressly mentioned in the judgment/order text.
Late fee on annual return applies until FORM GSTR-9 and FORM GSTR-9C are both furnished when reconciliation is required.
Late fee under section 47(2) of the APGST Act is clarified to apply for delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required along with FORM GSTR-9. The annual return is treated as complete only when both forms are furnished, and the late fee is computed from the due date until the date of furnishing of the complete return. It is not separately levied for FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, additional late fee is waived if FORM GSTR-9C is furnished on or before 31 March 2025.
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