Late fee waiver for delayed reconciliation statements where annual return filed and FORM GSTR-9C submitted by the deadline. Waiver is provided for the portion of late fee in excess of the amount payable up to the date of furnishing FORM GSTR-9 where registered persons who were required to submit FORM GSTR-9C failed to do so with the annual return but furnish FORM GSTR-9C subsequently by the specified cut-off; no refund of late fee already paid for delayed FORM GSTR-9C is available.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed reconciliation statements where annual return filed and FORM GSTR-9C submitted by the deadline.
Waiver is provided for the portion of late fee in excess of the amount payable up to the date of furnishing FORM GSTR-9 where registered persons who were required to submit FORM GSTR-9C failed to do so with the annual return but furnish FORM GSTR-9C subsequently by the specified cut-off; no refund of late fee already paid for delayed FORM GSTR-9C is available.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
