Penalty under section 125

[VIGNESH]

Sir. Can both , penalty and late fee imposed on late filing of GSTR-9 ? is there any notification or case law to rely for any waiver. kindly refer

AI Summary

Can Penalties and Late Fees Be Imposed Together for Late GSTR-9 Filing? Explore Section 125 and Legal Nuances. A discussion on a forum addresses the imposition of penalties and late fees for late filing of GSTR-9 under GST law. A participant questions whether both penalties and late fees can be imposed simultaneously and seeks guidance on relevant notifications or case law for waivers. Responses clarify that late fees are a form of penalty, and one cannot be penalized twice for the same offense. Section 125 allows discretion in penalty imposition, capped at INR 25,000. It is suggested that penalties cannot be imposed for late filing if a late fee is paid, but penalties apply for non-filing. Participants discuss the legal nuances and suggest exploring case law from the pre-GST era for defense.