Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)

Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)CircularsGST – StatesThe CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under se

Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)
Circulars
GST – States
The CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (when required). For taxpayers with turnover exceeding the threshold (currently five crore rupees), the annual return is considered incomplete until both forms are submitted. Late

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