https://www.taxtmi.com/forum/issue?id=118307 The core operative issue is whether GST late fee applies to Form GSTR 9C or only to Form GSTR 9. Prior to the 2021 amendment late fee was treated as applicable solely to GSTR 9. Post amendment wording that the annual return "may include a self certified reconciliation statement" produced two views: late fee confined to the statutory "return" (GSTR 9), or late fee extending to GSTR 9C where the reconciliation statement is mandatory and completes the return. Rule provisions prescribing FORM GSTR 9 and requiring GSTR 9C "along with" the annual return support the view that late fee targets GSTR 9, while non filing of GSTR 9C attracts general penalty subject to mitigation. en-us Fri, 30 Dec 2022 15:40:49 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118307 The core operative issue is whether GST late fee applies to Form GSTR 9C or only to Form GSTR 9. Prior to the 2021 amendment late fee was treated as applicable solely to GSTR 9. Post amendment wording that the annual return "may include a self certified reconciliation statement" produced two views: late fee confined to the statutory "return" (GSTR 9), or late fee extending to GSTR 9C where the reconciliation statement is mandatory and completes the return. Rule provisions prescribing FORM GSTR 9 and requiring GSTR 9C "along with" the annual return support the view that late fee targets GSTR 9, while non filing of GSTR 9C attracts general penalty subject to mitigation. Discussion-Forum GST Fri, 30 Dec 2022 15:40:49 +0530 https://www.taxtmi.com/forum/issue?id=118307