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Filing of [self-certified] Reconciliation statement in Form-GSTR-9C. Is it Annual Return similar to that of GSTR-9? Whether Levy of Late Fee u/s. 47 of CGST Act 2017 is applicable?
whether Late Fee u/s. 47 is applicable to GSTR-9C
08 Jun 2024 
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Late fee applicability: Section 47 challenged for delayed GSTR 9C filing, with replies indicating no late fee applies.
Whether levy of late fee under section 47 applies to Form GSTR 9C is questioned; GSTR 9C is a self certified reconciliation statement. Replies reference a High Court decision and assert that no late fee is payable for late filing of GSTR 9C, presenting the operative position that GSTR 9C late filing does not attract section 47 late fee liability. (AI Summary)
Whether levy of late fee under section 47 applies to Form GSTR 9C is questioned; GSTR 9C is a self certified reconciliation statement. Replies reference a High Court decision and assert that no late fee is payable for late filing of GSTR 9C, presenting the operative position that GSTR 9C late filing does not attract section 47 late fee liability. (AI Summary)