Late fee waiver for delayed reconciliation statement filing under GST limits payable penalty where annual return is subsequently filed. Waiver removes the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 where registered persons required to file FORM GSTR-9C failed to file it with FORM GSTR-9 but furnish FORM GSTR-9C subsequently on or before the prescribed cut-off; 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 reconciliation statement filing under GST limits payable penalty where annual return is subsequently filed.
Waiver removes the portion of late fee exceeding the amount payable up to the date of furnishing FORM GSTR-9 where registered persons required to file FORM GSTR-9C failed to file it with FORM GSTR-9 but furnish FORM GSTR-9C subsequently on or before the prescribed cut-off; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.
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 
