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
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. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
