Tag Archives: State Tax Officer

Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »

Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »