GSTR 9 FOR FY 2018-19 FILED UNDER AMNESTY ON 28-06-2023 BUT LATE FEES NOT AUTO POPULATED

[Aniruddha Deshpande]

We have filed GSTR 9 by availing benefit of amnesty scheme on 28-06-2023.

The clients GSTIN is suo-moto cancelled on 01-06-2020

The GST portal has not auto calculated late fees for delay in filing GSTR-9.

Hence the late fees were not paid. But GSTR-9 is accepted .

Now the officer says as late fees are not paid GSTR-9 filed is not acceptable under amnesty and you have to pay late fees

Please guide

[Padmanathan KV]

Pls note the following proviso to principal Notification No. 7/2023 Central Tax dated 31-03-2023 as amended NOTIFICATION NO. 25/2023- CENTRAL TAX dated 17-07-2023w.e.f. 30-06-2023:

Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the ¹[31st day of August, 2023], the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.

Once you have furnished the GSTR-9 within the period stipulated under Notification, you are eligible for the benefit of reduced late fee. There is no condition, both implied or otherwise, that you have to pay the late fee also along with the annual return.

Thus, the benefit of reduced late fee in the Notification above cannot be denied merely because you have not paid the late fee during the time of filing GSTR-9 annual return (simply because it was not calculated in the portal).

You can take a DRC-03 for the reduced late fee now and close the issue.

[Aniruddha Deshpande]

Thanks a lot Sir

[Sadanand Bulbule]

Dear querist

I agree with the opinion of Ld.Padmanathan ji.

AI Summary

GST Portal Error: Late Fees Not Auto-Calculated Due to Suo-Moto Cancellation; Use DRC-03 per Notification No. 25/2023 A user filed GSTR-9 for FY 2018-19 under an amnesty scheme on 28-06-2023, but the GST portal did not auto-calculate late fees due to a suo-moto cancellation of the GSTIN on 01-06-2020. The tax officer claims the filing is unacceptable without late fee payment. An expert referenced Notification No. 25/2023, indicating that if GSTR-9 is filed within the stipulated period, the late fee exceeding ten thousand rupees is waived. The expert advised using DRC-03 for the reduced late fee to resolve the issue. Another participant agreed with this guidance.