https://www.taxtmi.com/forum/issue?id=120929 Late filing of GSTR-9 and subsequent filing of GSTR-9C raised the issue whether a separate general penalty under section 125 of the CGST Act can be imposed after late fee has already been paid for the delay. The discussion states that where late fee is specifically prescribed under section 47 for delayed annual return filing, the residuary general penalty is not sustainable for the same procedural default. It also refers to a relaxation for FY 2022-23 and to a CBIC circular treating GSTR-9 and GSTR-9C as a single integrated annual return for late fee purposes. en-us Thu, 21 May 2026 17:11:01 +0530 Wed, 27 May 2026 15:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120929 Late filing of GSTR-9 and subsequent filing of GSTR-9C raised the issue whether a separate general penalty under section 125 of the CGST Act can be imposed after late fee has already been paid for the delay. The discussion states that where late fee is specifically prescribed under section 47 for delayed annual return filing, the residuary general penalty is not sustainable for the same procedural default. It also refers to a relaxation for FY 2022-23 and to a CBIC circular treating GSTR-9 and GSTR-9C as a single integrated annual return for late fee purposes. Discussion-Forum GST Thu, 21 May 2026 17:11:01 +0530 https://www.taxtmi.com/forum/issue?id=120929