Clarification on Late Fee for Delayed GSTR-9C: Comprehensive Calculation Under Section 47 with Waiver Provision for FY 2022-23
Circulars
GST – States
The GoK Commercial Taxes Dept clarified the late fee applicability for delayed FORM GSTR-9C submission. For annual returns where reconciliation statement (FORM GSTR-9C) is mandatory, late fee under KGST Act Section 47 will be leviable for the entire period from the original due date until complete annual return submission. Late fee is calc
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