whether Late Fee u/s. 47 is applicable to GSTR-9C

whether Late Fee u/s. 47 is applicable to GSTR-9C https://www.taxtmi.com/forum/issue?id=119147 Whether levy of late fee under section 47 applies to Form GSTR 9C is questioned; GSTR 9C is a self certified reconciliation statement. Replies reference a High Court decision and assert that no late fee is payable for late filing of GSTR 9C, presenting the operative position that GSTR 9C late filing does not attract section 47 late fee liability. en-us Sat, 08 Jun 2024 12:42:24 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator whether Late Fee u/s. 47 is applicable to GSTR-9C https://www.taxtmi.com/forum/issue?id=119147 Whether levy of late fee under section 47 applies to Form GSTR 9C is questioned; GSTR 9C is a self certified reconciliation statement. Replies reference a High Court decision and assert that no late fee is payable for late filing of GSTR 9C, presenting the operative position that GSTR 9C late filing does not attract section 47 late fee liability. Discussion-Forum GST Sat, 08 Jun 2024 12:42:24 +0530 https://www.taxtmi.com/forum/issue?id=119147