Notification/Circular No.: Circular No. 246/03/2025-GST
Document Date: January 30, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 44, Section 47, Sub-rule (3) of Rule 80
Description:
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the levy of late fees for delays in furnishing the reconciliation statement in FORM GSTR-9C. Key points include:
Pre- and Post-Amendment Requirements:
Late Fee Applicability:
Waiver of Late Fee:
Implementation:
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