Waiver of late fee for delayed GSTR-9C filings permits relief where reconciliation is furnished by the specified deadline. The notification waives the portion of late fee under section 47 for annual returns filed under section 44 for specified financial years to the extent attributable to failure to furnish the reconciliation statement in FORM GSTR-9C with FORM GSTR-9, where FORM GSTR-9C is furnished subsequently by the stated deadline. The waiver covers only excess late fee beyond that payable up to the date of furnishing FORM GSTR-9 and excludes refunds of late fees 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.
Waiver of late fee for delayed GSTR-9C filings permits relief where reconciliation is furnished by the specified deadline.
The notification waives the portion of late fee under section 47 for annual returns filed under section 44 for specified financial years to the extent attributable to failure to furnish the reconciliation statement in FORM GSTR-9C with FORM GSTR-9, where FORM GSTR-9C is furnished subsequently by the stated deadline. The waiver covers only excess late fee beyond that payable up to the date of furnishing FORM GSTR-9 and excludes refunds of late fees already paid.
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 
