Representation on the applicability of Late fees for GSTR-9C u/s 35(5) and Sec.47 of the CGST Act 2017
The A.P. Tax Bar Association, Vijayawada has made a representation to The Hon’ble Union Finance Minister on the applicability of late fees for GSTR-9C under section 35(5) and section 47 of the CGST Act, 2017 in view of Notification No. 08/2025-CT dated 23.01.2025.