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    <title>State Tax Notification for waiver of the late fee</title>
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    <description>The notification waives the portion of late fee under section 47 for annual returns filed under section 44 for specified financial years to the extent attributable to failure to furnish the reconciliation statement in FORM GSTR-9C with FORM GSTR-9, where FORM GSTR-9C is furnished subsequently by the stated deadline. The waiver covers only excess late fee beyond that payable up to the date of furnishing FORM GSTR-9 and excludes refunds of late fees already paid.</description>
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      <link>https://www.taxtmi.com/notifications?id=143733</link>
      <description>The notification waives the portion of late fee under section 47 for annual returns filed under section 44 for specified financial years to the extent attributable to failure to furnish the reconciliation statement in FORM GSTR-9C with FORM GSTR-9, where FORM GSTR-9C is furnished subsequently by the stated deadline. The waiver covers only excess late fee beyond that payable up to the date of furnishing FORM GSTR-9 and excludes refunds of late fees already paid.</description>
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      <pubDate>Thu, 03 Apr 2025 00:00:00 +0530</pubDate>
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