Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both GSTR-9 and GSTR-9C (where required for taxpayers exceeding specified turnover thresholds). Late fee is calculated from the due date until the complete return is furnished. For taxpayers required to file GSTR-9C, the annual return is considered incomplete until both forms are submitted. Through Notification No. 312-F.T., late fee for financial years up to FY 2022-23 has been waived beyond what was payable up to the GSTR-9 filing date, provided GSTR-9C is submitted by March 31, 2025. No refunds will be processed for late fees already paid.
The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both GSTR-9 and GSTR-9C (where required for taxpayers exceeding specified turnover thresholds). Late fee is calculated from the due date until the complete return is furnished. For taxpayers required to file GSTR-9C, the annual return is considered incomplete until both forms are submitted. Through Notification No. 312-F.T., late fee for financial years up to FY 2022-23 has been waived beyond what was payable up to the GSTR-9 filing date, provided GSTR-9C is submitted by March 31, 2025. No refunds will be processed for late fees already paid.
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