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Section 44, CGST Act, 2017 Rule 80(3), CGST Rules, 2017 - GST Press Discussions

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Section 44, CGST Act, 2017 Rule 80(3), CGST Rules, 2017

Section 44, CGST Act, 2017 Rule 80(3), CGST Rules, 2017

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Jun 12, 2026 3:20 AM

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A taxpayer filed GSTR-9 late and also filed GSTR-9C late. The department demanded late fee on both forms.

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As per the Kerala High Court decision in Anishia Chandrakanth vs Superintendent of Central Tax (2024), which statement is correct?

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