Answer

1. F

   Facts

   The annual return is treated as incomplete, late fee keeps running till filed, and non-filing raises the chance of scrutiny and notices.

2. P

   Provisions and law

   • Circular 246/03/2025-GSTLate fee for an incomplete annual return runs from the due date till both GSTR-9 and GSTR-9C (where required) are filed; there is no separate fee for each.
   • Sec 47(2), CGST Act 2017Late fee for a late annual return is ₹100 per day under CGST, capped at a quarter percent of turnover in the State, as reduced by notification.
   • Sec 61(1), CGST Act 2017The officer may scrutinise returns and seek an explanation for discrepancies (ASMT-10); if the explanation is accepted, no further action is taken.
3. A

   Analysis

   Officers use 9C to compare accounts and returns. Without it, the department may issue ASMT-10 or seek accounts directly. A general penalty under Sec 125 may also be imposed for contraventions. Filing late with late fee is better than not filing.

4. C

   Conclusion

   1. 1File GSTR-9C as soon as possible.
   2. 2Pay late fee as computed.
   3. 3Keep the reconciliation and accounts ready.
   4. 4Reply promptly to any scrutiny notice.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.