TaxTMI 
TaxTMI 
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?
Late Fee for Annual Returns
30 Dec 2022 
9 Replies 
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Late fee applicability for annual GST returns: clarifies treatment of GSTR 9 versus GSTR 9C after amendments.
The core operative issue is whether GST late fee applies to Form GSTR 9C or only to Form GSTR 9. Prior to the 2021 amendment late fee was treated as applicable solely to GSTR 9. Post amendment wording that the annual return "may include a self certified reconciliation statement" produced two views: late fee confined to the statutory "return" (GSTR 9), or late fee extending to GSTR 9C where the reconciliation statement is mandatory and completes the return. Rule provisions prescribing FORM GSTR 9 and requiring GSTR 9C "along with" the annual return support the view that late fee targets GSTR 9, while non filing of GSTR 9C attracts general penalty subject to mitigation. (AI Summary)
The core operative issue is whether GST late fee applies to Form GSTR 9C or only to Form GSTR 9. Prior to the 2021 amendment late fee was treated as applicable solely to GSTR 9. Post amendment wording that the annual return "may include a self certified reconciliation statement" produced two views: late fee confined to the statutory "return" (GSTR 9), or late fee extending to GSTR 9C where the reconciliation statement is mandatory and completes the return. Rule provisions prescribing FORM GSTR 9 and requiring GSTR 9C "along with" the annual return support the view that late fee targets GSTR 9, while non filing of GSTR 9C attracts general penalty subject to mitigation. (AI Summary)