https://www.taxtmi.com/forum/issue?id=119402 Late fee liability attaches where GSTR 9 is not filed or is incomplete due to non submission of GSTR 9C; the common portal enforces automatic payment of late fee before filing. GSTR 9C is treated as the reconciliation component of GSTR 9, and non filing leads to automatic late fees under the statutory late fee regime without need for a separate show cause notice, while recovery procedures for unpaid tax operate under distinct provisions; a court decision addressing related issues is cited and a limitation period question is raised but unsettled in the discussion. en-us Thu, 14 Nov 2024 19:21:02 +0530 Sat, 08 Mar 2025 12:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119402 Late fee liability attaches where GSTR 9 is not filed or is incomplete due to non submission of GSTR 9C; the common portal enforces automatic payment of late fee before filing. GSTR 9C is treated as the reconciliation component of GSTR 9, and non filing leads to automatic late fees under the statutory late fee regime without need for a separate show cause notice, while recovery procedures for unpaid tax operate under distinct provisions; a court decision addressing related issues is cited and a limitation period question is raised but unsettled in the discussion. Discussion-Forum GST Thu, 14 Nov 2024 19:21:02 +0530 https://www.taxtmi.com/forum/issue?id=119402