https://www.taxtmi.com/forum/issue?id=118891 Where an annual GSTR-9 was furnished within the notified amnesty period, the notifications waive the total late fee under section 47 in excess of ten thousand rupees; entitlement to this reduced late fee is not lost because the portal did not auto-calculate or the taxpayer did not pay the late fee at filing. The taxpayer may regularise the reduced liability by submitting the prescribed adjustment/payment form such as DRC-03 to avail the relief. en-us Thu, 07 Dec 2023 14:03:52 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118891 Where an annual GSTR-9 was furnished within the notified amnesty period, the notifications waive the total late fee under section 47 in excess of ten thousand rupees; entitlement to this reduced late fee is not lost because the portal did not auto-calculate or the taxpayer did not pay the late fee at filing. The taxpayer may regularise the reduced liability by submitting the prescribed adjustment/payment form such as DRC-03 to avail the relief. Discussion-Forum GST Thu, 07 Dec 2023 14:03:52 +0530 https://www.taxtmi.com/forum/issue?id=118891