https://www.taxtmi.com/circulars?id=68631 Clarification explains that when FORM GSTR 9C is required, the annual return is incomplete if only FORM GSTR 9 is filed, and the late fee applies for the period from the annual return due date until the complete annual return (FORM GSTR 9 plus FORM GSTR 9C) is furnished. The late fee is not charged separately for delays in each form but is calculated until the combined filing obligation is fulfilled. A waiver is provided for past years subject to specified filing by the announced final date; no refunds for fees already paid. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 03 Jun 2025 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68631 Clarification explains that when FORM GSTR 9C is required, the annual return is incomplete if only FORM GSTR 9 is filed, and the late fee applies for the period from the annual return due date until the complete annual return (FORM GSTR 9 plus FORM GSTR 9C) is furnished. The late fee is not charged separately for delays in each form but is calculated until the combined filing obligation is fulfilled. A waiver is provided for past years subject to specified filing by the announced final date; no refunds for fees already paid. Circulars GST - States Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68631