https://www.taxtmi.com/forum/issue?id=120277 A late fee for delayed filing of the annual GST return is imposed on a per-day basis and must be computed by counting the days of delay; the annual reconciliation statement must be filed together with the annual return, and no specific statutory cap on the aggregated late fee is indicated, with further procedural detail referenced in an administrative notification. en-us Tue, 22 Jul 2025 13:29:10 +0530 Tue, 22 Jul 2025 17:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120277 A late fee for delayed filing of the annual GST return is imposed on a per-day basis and must be computed by counting the days of delay; the annual reconciliation statement must be filed together with the annual return, and no specific statutory cap on the aggregated late fee is indicated, with further procedural detail referenced in an administrative notification. Discussion-Forum GST Tue, 22 Jul 2025 13:29:10 +0530 https://www.taxtmi.com/forum/issue?id=120277