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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =