https://www.taxtmi.com/caselaws?id=795773 Late fees for delayed furnishing of specified GST returns and penalties for failure to maintain prescribed books and records operate independently. The notes distinguish late-fee provisions from the separate penalty for not keeping, maintaining or retaining required documentation, including production and manufacturing records, inward and outward supply records, stock records, input tax credit details and output taxable details. Levy of a late fee for belated return filing therefore does not bar a penalty for non-maintenance of mandated accounts and records. 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 fees for delayed furnishing of specified GST returns and penalties for failure to maintain prescribed books and records operate independently. The notes distinguish late-fee provisions from the separate penalty for not keeping, maintaining or retaining required documentation, including production and manufacturing records, inward and outward supply records, stock records, input tax credit details and output taxable details. Levy of a late fee for belated return filing therefore does not bar a penalty for non-maintenance of mandated accounts and records. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795773