https://www.taxtmi.com/circulars?id=69643 Late fee under section 47(2) of the Haryana Goods and Services Tax Act applies to delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required. The annual return is not complete unless both FORM GSTR-9 and FORM GSTR-9C are furnished, and the late fee period runs from the due date until the date of furnishing of the complete return. Late fee is not levied separately for delayed filing of FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, no additional late fee is payable if FORM GSTR-9C is filed on or before 31 March 2025, and no refund is admissible for amounts already paid. en-us Tue, 22 Apr 2025 00:00:00 +0530 Mon, 13 Apr 2026 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69643 Late fee under section 47(2) of the Haryana Goods and Services Tax Act applies to delay in furnishing the complete annual return under section 44 where FORM GSTR-9C is required. The annual return is not complete unless both FORM GSTR-9 and FORM GSTR-9C are furnished, and the late fee period runs from the due date until the date of furnishing of the complete return. Late fee is not levied separately for delayed filing of FORM GSTR-9 and FORM GSTR-9C. For financial years up to FY 2022-23, no additional late fee is payable if FORM GSTR-9C is filed on or before 31 March 2025, and no refund is admissible for amounts already paid. Circulars GST - States Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69643