Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete annual returns where FORM GSTR-9C is required but not furnished. The late fee calculation covers the period from the due date until complete filing, encompassing both FORM GSTR-9 and FORM GSTR-9C. For financial years up to 2022-23, late fees are waived if the reconciliation statement is filed by 31st March 2025, with no additional charges beyond the standard late fee under section 47. No refunds will be provided for previously paid late fees related to FORM GSTR-9C filing.
The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete annual returns where FORM GSTR-9C is required but not furnished. The late fee calculation covers the period from the due date until complete filing, encompassing both FORM GSTR-9 and FORM GSTR-9C. For financial years up to 2022-23, late fees are waived if the reconciliation statement is filed by 31st March 2025, with no additional charges beyond the standard late fee under section 47. No refunds will be provided for previously paid late fees related to FORM GSTR-9C filing.
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