https://www.taxtmi.com/circulars?id=70793 Late fee applies for delay in furnishing a complete annual return where FORM GSTR-9C is required. FORM GSTR-9 alone does not complete the annual-return obligation if the reconciliation statement is mandatory. Late fee is calculated from the annual-return due date until both FORM GSTR-9 and FORM GSTR-9C are furnished, and is not separately levied for each form. For annual returns up to financial year 2022-23, excess late fee is waived if the required FORM GSTR-9C is furnished by 31 March 2025, while late fee already paid is not refundable. en-us Sat, 01 Mar 2025 00:00:00 +0530 Fri, 14 Aug 2026 12:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70793 Late fee applies for delay in furnishing a complete annual return where FORM GSTR-9C is required. FORM GSTR-9 alone does not complete the annual-return obligation if the reconciliation statement is mandatory. Late fee is calculated from the annual-return due date until both FORM GSTR-9 and FORM GSTR-9C are furnished, and is not separately levied for each form. For annual returns up to financial year 2022-23, excess late fee is waived if the required FORM GSTR-9C is furnished by 31 March 2025, while late fee already paid is not refundable. Circulars GST - States Sat, 01 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70793