Late fee waiver for delayed GST annual return reconciliation statement applies to eligible registered persons under specified conditions. Late fee payable for delayed furnishing of the annual return and reconciliation statement under the Sikkim Goods and Services Tax Act, 2017 is waived to the extent it exceeds the late fee payable up to the date of furnishing of FORM GSTR-9, for specified financial years. The concession applies to registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so, and who subsequently furnish FORM GSTR-9C on or before 31 March 2025. No refund is admissible for late fee already paid.
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 GST annual return reconciliation statement applies to eligible registered persons under specified conditions.
Late fee payable for delayed furnishing of the annual return and reconciliation statement under the Sikkim Goods and Services Tax Act, 2017 is waived to the extent it exceeds the late fee payable up to the date of furnishing of FORM GSTR-9, for specified financial years. The concession applies to registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so, and who subsequently furnish FORM GSTR-9C on or before 31 March 2025. No refund is admissible for late fee already paid.
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