Late fee waiver under MGST Act: excess late fees waived where reconciliation statement is later filed, refunds excluded. The Government authorizes a waiver of late fees exceeding the amount payable up to the date of filing the annual return in FORM GSTR-9 for registered persons who were required to submit a reconciliation statement in FORM GSTR-9C but failed to do so and who subsequently furnish FORM GSTR-9C by the prescribed cut off; refunds of late fees already paid for delayed FORM GSTR-9C filing are excluded.
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 under MGST Act: excess late fees waived where reconciliation statement is later filed, refunds excluded.
The Government authorizes a waiver of late fees exceeding the amount payable up to the date of filing the annual return in FORM GSTR-9 for registered persons who were required to submit a reconciliation statement in FORM GSTR-9C but failed to do so and who subsequently furnish FORM GSTR-9C by the prescribed cut off; refunds of late fees already paid for delayed FORM GSTR-9C filing are excluded.
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