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

Late fee waiver for annual GST returns filed under amnesty; non-payment at filing does not forfeit reduced fee entitlement.
Where an annual GSTR-9 was furnished within the notified amnesty period, the notifications waive the total late fee under section 47 in excess of ten thousand rupees; entitlement to this reduced late fee is not lost because the portal did not auto-calculate or the taxpayer did not pay the late fee at filing. The taxpayer may regularise the reduced liability by submitting the prescribed adjustment/payment form such as DRC-03 to avail the relief.