https://www.taxtmi.com/circulars?id=68557 Late fee under section 47(2) of the APGST Act is clarified to apply for delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required along with FORM GSTR-9. The annual return is treated as complete only when both forms are furnished, and the late fee is computed from the due date until the date of furnishing of the complete return. It is not separately levied for FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, additional late fee is waived if FORM GSTR-9C is furnished on or before 31 March 2025. en-us Fri, 18 Apr 2025 00:00:00 +0530 Tue, 14 Apr 2026 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68557 Late fee under section 47(2) of the APGST Act is clarified to apply for delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required along with FORM GSTR-9. The annual return is treated as complete only when both forms are furnished, and the late fee is computed from the due date until the date of furnishing of the complete return. It is not separately levied for FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, additional late fee is waived if FORM GSTR-9C is furnished on or before 31 March 2025. Circulars GST - States Fri, 18 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68557