https://www.taxtmi.com/circulars?id=68240 Late fee under sub-section (2) of section 47 CGST Act is leviable for delay in furnishing the complete annual return under section 44, which includes both FORM GSTR-9 and FORM GSTR-9C where required; the fee is computed from the due date of the annual return until the date the complete return is furnished and is not separately leviable for delayed furnishing of each form. A waiver exempts additional late fee beyond that payable up to the date of furnishing FORM GSTR-9 for fiscal years up to FY 2022-23 if FORM GSTR-9C is filed by 31 March 2025. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68240 Late fee under sub-section (2) of section 47 CGST Act is leviable for delay in furnishing the complete annual return under section 44, which includes both FORM GSTR-9 and FORM GSTR-9C where required; the fee is computed from the due date of the annual return until the date the complete return is furnished and is not separately leviable for delayed furnishing of each form. A waiver exempts additional late fee beyond that payable up to the date of furnishing FORM GSTR-9 for fiscal years up to FY 2022-23 if FORM GSTR-9C is filed by 31 March 2025. Circulars GST - States Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68240