Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The GoK Commercial Taxes Dept clarified the late fee applicability for delayed FORM GSTR-9C submission. For annual returns where reconciliation statement (FORM GSTR-9C) is mandatory, late fee under KGST Act Section 47 will be leviable for the entire period from the original due date until complete annual return submission. Late fee is calculated comprehensively for both FORM GSTR-9 and FORM GSTR-9C, not separately. Additionally, a waiver notification exists for delayed filings up to FY 2022-23 if FORM GSTR-9C is submitted by 31st March 2025, with no refunds for previously paid late fees.
The GoK Commercial Taxes Dept clarified the late fee applicability for delayed FORM GSTR-9C submission. For annual returns where reconciliation statement (FORM GSTR-9C) is mandatory, late fee under KGST Act Section 47 will be leviable for the entire period from the original due date until complete annual return submission. Late fee is calculated comprehensively for both FORM GSTR-9 and FORM GSTR-9C, not separately. Additionally, a waiver notification exists for delayed filings up to FY 2022-23 if FORM GSTR-9C is submitted by 31st March 2025, with no refunds for previously paid late fees.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
