Late fee applicability clarified: fee runs until the complete annual GST return, including reconciliation, is filed. Delay in furnishing a required reconciliation statement in FORM GSTR-9C renders the annual return under section 44 incomplete; late fee under subsection (2) of section 47 is leviable from the due date of the annual return until the date the complete annual return (FORM GSTR-9 and FORM GSTR-9C where required) is furnished. The late fee is computed for that single period and is not charged separately for each form. A limited waiver for past years is available subject to conditional furnishing of FORM GSTR-9C by the prescribed cutoff, with no refund for fees already paid.
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Late fee applicability clarified: fee runs until the complete annual GST return, including reconciliation, is filed.
Delay in furnishing a required reconciliation statement in FORM GSTR-9C renders the annual return under section 44 incomplete; late fee under subsection (2) of section 47 is leviable from the due date of the annual return until the date the complete annual return (FORM GSTR-9 and FORM GSTR-9C where required) is furnished. The late fee is computed for that single period and is not charged separately for each form. A limited waiver for past years is available subject to conditional furnishing of FORM GSTR-9C by the prescribed cutoff, with no refund for fees already paid.
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