sir,
I have paid late fee for GSTR 9.
my doubt is we should be payable for GSTR9c also.
Up to ₹25,000 under CGST + ₹25,000 under SGST = ₹50,000
Though rarely invoked, it's at the Commissioner’s discretion.
Both late fee and penalty can not be levied as per decision taken in the HONBLE MADRAS HIGH COURT
CAclubindia
