Late fee applicability for delayed GST reconciliation clarified: fee runs until complete annual return including reconciliation is filed. Clarification explains that when FORM GSTR 9C is required, the annual return is incomplete if only FORM GSTR 9 is filed, and the late fee applies for the period from the annual return due date until the complete annual return (FORM GSTR 9 plus FORM GSTR 9C) is furnished. The late fee is not charged separately for delays in each form but is calculated until the combined filing obligation is fulfilled. A waiver is provided for past years subject to specified filing by the announced final date; no refunds for fees already paid.
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Provisions expressly mentioned in the judgment/order text.
Late fee applicability for delayed GST reconciliation clarified: fee runs until complete annual return including reconciliation is filed.
Clarification explains that when FORM GSTR 9C is required, the annual return is incomplete if only FORM GSTR 9 is filed, and the late fee applies for the period from the annual return due date until the complete annual return (FORM GSTR 9 plus FORM GSTR 9C) is furnished. The late fee is not charged separately for delays in each form but is calculated until the combined filing obligation is fulfilled. A waiver is provided for past years subject to specified filing by the announced final date; no refunds for fees already paid.
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