GSTR-9C Is Part of Annual Return

Madras HC Holds Annual Return Not Complete Without GSTR-9C; Sustains Late Fee on Delay The Madras High Court, in a recent significant ruling, has clarified that GSTR-9C is part of the annual return under the GST law. Non-filing makes the GSTR-9 incomplete; in such a case, a late fee under Section 47 applies. In the…