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

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.