{"id":70867,"date":"2025-01-31T18:30:23","date_gmt":"2025-01-31T13:00:23","guid":{"rendered":""},"modified":"2025-01-31T18:30:23","modified_gmt":"2025-01-31T13:00:23","slug":"late-fee-under-section-47-2-applies-until-complete-filing-of-both-gstr-9-and-gstr-9c-annual-returns","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70867","title":{"rendered":"Late Fee Under Section 47(2) Applies Until Complete Filing of Both GSTR-9 and GSTR-9C Annual Returns"},"content":{"rendered":"<p>Late Fee Under Section 47(2) Applies Until Complete Filing of Both GSTR-9 and GSTR-9C Annual Returns<br \/>Circulars<br \/>GST<br \/>Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with turnover exceeding specified thresholds, annual return is deemed incomplete without GSTR-9C. Late fee calculation period extends from due date until complete submission. Per notification 08\/2025-CT, excess late fe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85372\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Late Fee Under Section 47(2) Applies Until Complete Filing of Both GSTR-9 and GSTR-9C Annual ReturnsCircularsGSTLate fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70867","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70867"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70867\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}