Late fee waiver for delayed GSTR-9C filing applies to specified years, with no refund of fees already paid. Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of 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 GSTR-9C filing applies to specified years, with no refund of fees already paid.
Late fee under the Manipur Goods and Services Tax Act, 2017 is waived to the extent it exceeds the amount payable under section 47 up to the date of furnishing of FORM GSTR-9, for specified financial years from 2017-18 to 2022-23, for registered persons who were required to furnish FORM GSTR-9C with FORM GSTR-9 but later furnish FORM GSTR-9C on or before 31 March 2025. No refund is available of late fee already paid for delayed furnishing of FORM GSTR-9C.
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