LATE FEE – GSTR-9 & GSTR-9C
GSTR-9Late fees is mentioned in Section 47(2) of the Act, i.e Section 47(2):- Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount …
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