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Late fee on GSTR9 if filed Voluntarily

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(Querist)
28 October 2023 If an entity has taxable turnover below 2 cr for FY2021-22 but it has still filed GSTR-9 voluntarily after the due date, can the late fee be waived in that case? Please also provide reference to any source regarding the same.
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RAJA P M

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RAJA P M (Expert)
29 October 2023 Yes, If filing After the due date then late fee is applicable if it's filed voluntary.

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