https://www.taxtmi.com/circulars?id=68201 Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68201 Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid. Circulars GST - States Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68201