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

Late Fee for Annual GST Returns Applies Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)CircularsGST – StatesThe WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete ann

Late Fee for Annual GST Returns Applies Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)
Circulars
GST – States
The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both GSTR-9 and GSTR-9C (where required for taxpayers exceeding specified turnover thresholds). Late fee is calculated from the due date until the complete return is furnished. For taxpayers required to fi

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