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Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

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.... - States<br>GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 (POLICY & RESEARCH BRANCH) No. F.3(64)/GST/P&R/2025/....

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....ng made applicable, mutatis mutandis, in implementation of the DGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Circular is clarificatory in nature. Difficulty if any, ....