Late fee waiver for delayed GSTR-9C filing where excess fee is waived if reconciliation statement is furnished within the prescribed deadline. The State waives the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 for specified past financial years for registered persons required to file FORM GSTR-9C who failed to file it with FORM GSTR-9 but who furnish FORM GSTR-9C subsequently by the prescribed last date; no refund is available for late fees 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 GSTR-9C filing where excess fee is waived if reconciliation statement is furnished within the prescribed deadline.
The State waives the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 for specified past financial years for registered persons required to file FORM GSTR-9C who failed to file it with FORM GSTR-9 but who furnish FORM GSTR-9C subsequently by the prescribed last date; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.
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