GST DAILY – 305
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter
Tag: Late filing of gstr-9c
No late fee for GSTR-9C filing for FY 17-18, 18-19 and 19-20
In a groundbreaking judgment by the Kerala High Court, a significant relief has been granted to taxpayers regarding the late filing of GSTR-9C. The court ruled that no late fee can be levied for late filing of GSTR-9C for the financial years 2017-18, 2018-19, and 2019-20.