TaxTMI 
TaxTMI 
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
Penalty under section 125
22 Dec 2022 
7 Replies 
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Late fee versus general penalty: concurrent sanctions for delayed annual return filing raise double-punishment concerns and challengeability.
The dispute concerns whether a statutory late fee for delayed annual return filing and a separate discretionary general penalty may both be imposed for the same omission. The late fee operates as a per-day compliance charge capped by turnover and functions as punitive; the general penalty is a maximum-capped, fact-sensitive sanction imposed at the officer's discretion for non-filing. Commentators emphasise the principle against double punishment and advise that penalties should target non-filing, while delayed filing should attract only the late fee, recommending challenge where both are concurrently levied. (AI Summary)
The dispute concerns whether a statutory late fee for delayed annual return filing and a separate discretionary general penalty may both be imposed for the same omission. The late fee operates as a per-day compliance charge capped by turnover and functions as punitive; the general penalty is a maximum-capped, fact-sensitive sanction imposed at the officer's discretion for non-filing. Commentators emphasise the principle against double punishment and advise that penalties should target non-filing, while delayed filing should attract only the late fee, recommending challenge where both are concurrently levied. (AI Summary)