https://www.taxtmi.com/caselaws?id=790274 The Madras HC interpreted Section 44 and Rule 80(3) of the CGST framework to mean that the annual return includes the reconciliation statement in Form GSTR-9C and that filing it "along with" Form GSTR-9 is mandatory for eligible taxpayers. On that construction, filing Form GSTR-9 without Form GSTR-9C within time amounted to failure to furnish the annual return required under Section 44, attracting late fee under Section 47(2). The court also found that the clarificatory circular and amnesty notification did not relieve the liability because Form GSTR-9C was filed after the relevant cut-off date. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790274 The Madras HC interpreted Section 44 and Rule 80(3) of the CGST framework to mean that the annual return includes the reconciliation statement in Form GSTR-9C and that filing it "along with" Form GSTR-9 is mandatory for eligible taxpayers. On that construction, filing Form GSTR-9 without Form GSTR-9C within time amounted to failure to furnish the annual return required under Section 44, attracting late fee under Section 47(2). The court also found that the clarificatory circular and amnesty notification did not relieve the liability because Form GSTR-9C was filed after the relevant cut-off date. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790274