https://www.taxtmi.com/circulars?id=68256 Where FORM GSTR-9C is required, the annual return is only complete when both FORM GSTR-9 and FORM GSTR-9C are furnished; the late fee under subsection (2) of section 47 is leviable for delay in furnishing the complete annual return, computed from the due date until the date both components are filed. If FORM GSTR-9C is not required, the late fee period runs until FORM GSTR-9 is filed. A specified waiver limits excess late fee for certain past years if FORM GSTR-9C is filed by the notified cutoff date, without entitlement to refund of amounts already paid. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68256 Where FORM GSTR-9C is required, the annual return is only complete when both FORM GSTR-9 and FORM GSTR-9C are furnished; the late fee under subsection (2) of section 47 is leviable for delay in furnishing the complete annual return, computed from the due date until the date both components are filed. If FORM GSTR-9C is not required, the late fee period runs until FORM GSTR-9 is filed. A specified waiver limits excess late fee for certain past years if FORM GSTR-9C is filed by the notified cutoff date, without entitlement to refund of amounts already paid. Circulars GST - States Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68256