Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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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