Late Fee for Annual Returns

[Kaustubh Karandikar]

During audit by the GST authorities, late fee had been charged for Return GSTR – 9 and GSTR – 9C separately. Is Late Fee applicable for GSTR – 9C also? What is the correct position of law and what should be our defence?

AI Summary

Debate on GST Returns: Late Fees Only Apply to GSTR-9, Not GSTR-9C, as per Section 47(2) Amendments. A discussion on a forum addresses the applicability of late fees for filing GST returns GSTR-9 and GSTR-9C. A user questions whether late fees apply to GSTR-9C, citing an audit charge. A respondent clarifies that during 2017-2020, late fees applied only to GSTR-9, not GSTR-9C, as per Section 47(2). Another user argues that the amended Section 44 includes GSTR-9C. Further responses discuss the implications of amendments, with opinions varying on whether the late fee applies to GSTR-9C. The consensus leans towards late fees being applicable only to GSTR-9, with GSTR-9C subject to general penalties.