https://www.taxtmi.com/caselaws?id=795773 Late fee for delayed furnishing of specified GST returns does not preclude a separate penalty for failure to maintain prescribed books of account and records. The late-fee provision addresses belated return filing, whereas the penalty provision independently covers failure to keep, maintain or retain documents required under GST law and rules. Non-maintenance of production and manufacturing records, inward and outward supply records, stock records, input tax credit details and output-taxable-supply details may therefore attract penalty despite late fee having been levied for delayed returns. en-us Mon, 06 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795773 Late fee for delayed furnishing of specified GST returns does not preclude a separate penalty for failure to maintain prescribed books of account and records. The late-fee provision addresses belated return filing, whereas the penalty provision independently covers failure to keep, maintain or retain documents required under GST law and rules. Non-maintenance of production and manufacturing records, inward and outward supply records, stock records, input tax credit details and output-taxable-supply details may therefore attract penalty despite late fee having been levied for delayed returns. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795773