https://www.taxtmi.com/caselaws?id=778310 Failure to file the GST annual return within the prescribed time attracted late fee liability under Section 47(2), and the absence of a notice in Form GSTR-3A did not extinguish that statutory consequence. The statutory scheme under Section 44 requires filing of the annual return, and Section 44(2) bars furnishing it after three years from the due date; Rule 68 prescribes notice for non-filing, but omission of that notice was held not to invalidate the levy where the return remained unpaid within the permissible period. The challenge to the late fee levy was rejected and the impugned order was sustained. en-us Wed, 20 Aug 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778310 Failure to file the GST annual return within the prescribed time attracted late fee liability under Section 47(2), and the absence of a notice in Form GSTR-3A did not extinguish that statutory consequence. The statutory scheme under Section 44 requires filing of the annual return, and Section 44(2) bars furnishing it after three years from the due date; Rule 68 prescribes notice for non-filing, but omission of that notice was held not to invalidate the levy where the return remained unpaid within the permissible period. The challenge to the late fee levy was rejected and the impugned order was sustained. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778310