Late fee waiver for delayed GSTR-9C filing if reconciliation statement furnished by the specified compliance deadline. The Government waives the amount of late fee under section 47 that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for financial years 2017-18 through 2022-23, for registered persons required to file reconciliation statement in FORM GSTR-9C who failed to furnish it with FORM GSTR-9 but furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C is permitted.
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 GSTR-9C filing if reconciliation statement furnished by the specified compliance deadline.
The Government waives the amount of late fee under section 47 that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for financial years 2017-18 through 2022-23, for registered persons required to file reconciliation statement in FORM GSTR-9C who failed to furnish it with FORM GSTR-9 but furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C is permitted.
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 
