Late fee waiver for delayed GSTR-9C reconciliations permitted if reconciliation statements are filed by the extended deadline. The Government waives the amount of late fee in excess of the fee payable up to the date of furnishing FORM GSTR-9 for specified financial years for registered persons who failed to file FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C by the extended deadline; no refund is available for late fees already paid, and the notification is effective retrospectively from the operative date.
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 GSTR-9C reconciliations permitted if reconciliation statements are filed by the extended deadline.
The Government waives the amount of late fee in excess of the fee payable up to the date of furnishing FORM GSTR-9 for specified financial years for registered persons who failed to file FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C by the extended deadline; no refund is available for late fees already paid, and the notification is effective retrospectively from the operative date.
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