Late fee waiver for delayed annual return reconciliation: excess late fees waived if reconciliation filed by the specified deadline. The Government waives the amount of late fee in excess of the late fee payable up to the date of furnishing FORM GSTR-9 for specified financial years where registered persons required to furnish FORM GSTR-9C with FORM GSTR-9 failed to do so but subsequently furnish FORM GSTR-9C on or before the final date; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.
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 annual return reconciliation: excess late fees waived if reconciliation filed by the specified deadline.
The Government waives the amount of late fee in excess of the late fee payable up to the date of furnishing FORM GSTR-9 for specified financial years where registered persons required to furnish FORM GSTR-9C with FORM GSTR-9 failed to do so but subsequently furnish FORM GSTR-9C on or before the final date; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.
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