Late-fee waiver for belated GST annual returns applied where filing was completed before the cut-off date.

Notifications granting a one-time amnesty waived late fee beyond the prescribed limit for belated GSTR-9 and GSTR-9C, where the returns were filed before the cut-off date. The Kerala HC applied the same notifications and treated continuation of late-fee notices for GSTR-9C filed before that date as unjust and unsustainable to that extent. On that basis, the demand was set aside insofar as it sought late fee for delayed filing of GSTR-9C, but no refund was allowed for any amount already paid above Rs. 10,000.

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Issues: Whether the demand of late fee for belated filing of GSTR-9 and GSTR-9C could survive in view of the notifications granting waiver beyond the prescribed limit where the returns were filed before the cut-off date.

Analysis: The petitioner had filed the annual returns belatedly, but before the date from which the one-time amnesty operated. The notifications waived late fee in excess of Rs. 10,000/- for the relevant class of taxpayers. The earlier decision applied the same notifications and held that continuation of notices for collection of late fee for belated GSTR-9C filed before the cut-off date was unjust and unsustainable to that extent.

Conclusion: The demand was set aside to the extent it sought to collect late fee for delay in filing GSTR-9C, and the relief was granted in favour of the assessee. No refund was allowed for any late fee already paid beyond Rs. 10,000/-.

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