FOR FY 2018-19 IF FILED RETURN AFTER DUE DATE THEN LATE FEES IS APPLICABLE
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Quick Summary
For the financial year 2018-19, taxpayers with a turnover of less than 2 Crore were not required to file the annual GST return (GSTR 9); filing was optional. This discussion clarifies whether late fees are applicable in such cases, especially if the return was filed after the due date.