GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.

GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.Case-LawsGSTGeneral penalty under the GST law for failure to file annual return was held impermissible where late fee had already been

GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
Case-Laws
GST
General penalty under the GST law for failure to file annual return was held impermissible where late fee had already been levied for the same default, since Section 125 applies only where no penalty is leviable under Section 47; the general penalty was therefore quashed. The late fee computation under Section 47(2) was found erroneous because the author

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