{"id":71166,"date":"2025-03-20T18:43:14","date_gmt":"2025-03-20T13:13:14","guid":{"rendered":""},"modified":"2025-03-20T18:43:14","modified_gmt":"2025-03-20T13:13:14","slug":"late-fees-for-delayed-gst-annual-returns-apply-until-both-gstr-9-and-gstr-9c-are-filed-under-section-47-2","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71166","title":{"rendered":"Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)"},"content":{"rendered":"<p>Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)<br \/>Circulars<br \/>GST &#8211; States<br \/>The CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (when required). For taxpayers with turnover exceeding the threshold (currently five crore rupees), the annual return is considered incomplete until both forms are submitted. Late<\/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=86689\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)CircularsGST &#8211; StatesThe CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under se<\/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-71166","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71166","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=71166"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71166\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}