https://www.taxtmi.com/circulars?id=68092 Late fee under section 47 applies to delay in furnishing the complete annual return under section 44, comprising FORM GSTR-9 and, where required by threshold, FORM GSTR-9C. The annual return is incomplete if a required FORM GSTR-9C is not filed with FORM GSTR-9. Late fee is computed from the due date until the date the complete annual return is furnished and is not leviable separately for delayed furnishing of each form. A specified waiver covers excess late fee for certain years if FORM GSTR-9C is filed by the prescribed cutoff, with no refunds for fees already paid. en-us Thu, 30 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68092 Late fee under section 47 applies to delay in furnishing the complete annual return under section 44, comprising FORM GSTR-9 and, where required by threshold, FORM GSTR-9C. The annual return is incomplete if a required FORM GSTR-9C is not filed with FORM GSTR-9. Late fee is computed from the due date until the date the complete annual return is furnished and is not leviable separately for delayed furnishing of each form. A specified waiver covers excess late fee for certain years if FORM GSTR-9C is filed by the prescribed cutoff, with no refunds for fees already paid. Circulars GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68092