{"id":71561,"date":"2025-05-13T19:22:02","date_gmt":"2025-05-13T13:52:02","guid":{"rendered":""},"modified":"2025-05-13T19:22:02","modified_gmt":"2025-05-13T13:52:02","slug":"clarification-on-late-fee-for-delayed-gstr-9c-comprehensive-calculation-under-section-47-with-waiver-provision-for-fy-2022-23","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71561","title":{"rendered":"Clarification on Late Fee for Delayed GSTR-9C: Comprehensive Calculation Under Section 47 with Waiver Provision for FY 2022-23"},"content":{"rendered":"<p>Clarification on Late Fee for Delayed GSTR-9C: Comprehensive Calculation Under Section 47 with Waiver Provision for FY 2022-23<br \/>Circulars<br \/>GST &#8211; States<br \/>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<\/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=88349\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Clarification on Late Fee for Delayed GSTR-9C: Comprehensive Calculation Under Section 47 with Waiver Provision for FY 2022-23CircularsGST &#8211; StatesThe GoK Commercial Taxes Dept clarified the late fee applicability for delayed FORM GSTR-9C submission. For <\/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-71561","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71561","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=71561"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71561\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}