Late fee waiver for delayed reconciliation filings where GSTR-9C is subsequently furnished, with limited relief and no refunds. The State Government waives the amount of late fee for certain past financial years that is in excess of the late fee payable up to the date of furnishing FORM GSTR-9, for registered persons who failed to furnish FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C on or before the prescribed cut-off date; no refund is available for late fee already paid.
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 filings where GSTR-9C is subsequently furnished, with limited relief and no refunds.
The State Government waives the amount of late fee for certain past financial years that is in excess of the late fee payable up to the date of furnishing FORM GSTR-9, for registered persons who failed to furnish FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C on or before the prescribed cut-off date; no refund is available for late fee already paid.
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