{"id":71150,"date":"2025-03-18T12:40:45","date_gmt":"2025-03-18T07:10:45","guid":{"rendered":""},"modified":"2025-03-18T12:40:45","modified_gmt":"2025-03-18T07:10:45","slug":"late-fee-under-gst-section-47-2-applies-to-incomplete-annual-returns-without-gstr-9c-for-high-turnover-businesses","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71150","title":{"rendered":"Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover Businesses"},"content":{"rendered":"<p>Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover Businesses<br \/>Circulars<br \/>GST &#8211; States<br \/>The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (where required). Late fee is calculated from the due date until the complete return is furnished. For taxpayers with aggregate turnover exceeding the threshold (5 crore<\/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=86610\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover BusinessesCircularsGST &#8211; StatesThe CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual return<\/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-71150","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71150","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=71150"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71150\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}