Late fee waiver for delayed annual returns and reconciliation statements permits relief where GSTR-9C filed subsequently by the specified deadline. Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of 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 annual returns and reconciliation statements permits relief where GSTR-9C filed subsequently by the specified deadline.
Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of late fees already paid for delayed furnishing of FORM GSTR-9C.
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