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whether Late Fee u/s. 47 is applicable to GSTR-9C, Goods and Services Tax - GST |
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whether Late Fee u/s. 47 is applicable to GSTR-9C |
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Dear Experts, Greetings for the Day! Filing of [self-certified] Reconciliation statement in Form-GSTR-9C. Is it Annual Return similar to that of GSTR-9? Whether Levy of Late Fee u/s. 47 of CGST Act 2017 is applicable? Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
Pls see the decision of Hon'ble Kerala HC in ANISHIA CHANDRAKANTH vs. THE STATE OF KERALA & OTHERS - 2024 (4) TMI 993 - KERALA HIGH COURT
No late fee on GSTR-9C late filing. Page: 1 |
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