whether Late Fee u/s. 47 is applicable to GSTR-9C

[K.lakshmipati rao]

Dear Experts,

Greetings for the Day!

Filing of [self-certified] Reconciliation statement in Form-GSTR-9C. Is it Annual Return similar to that of GSTR-9? Whether Levy of Late Fee u/s. 47 of CGST Act 2017 is applicable?

[Padmanathan KV]

Pls see the decision of Hon'ble Kerala HC in ANISHIA CHANDRAKANTH vs. THE STATE OF KERALA & OTHERS  - 2024 (4) TMI 993 - KERALA HIGH COURT

[Shilpi Jain]

No late fee on GSTR-9C late filing.

AI Summary

No Late Fees for Delayed Filing of GSTR-9C Under Section 47 of CGST Act 2017, Unlike GSTR-9. A query was raised regarding the applicability of late fees under Section 47 of the CGST Act 2017 for filing the self-certified reconciliation statement in Form GSTR-9C, questioning if it is similar to the annual return GSTR-9. One response referenced a decision by the Kerala High Court, while another clarified that no late fee is applicable for late filing of GSTR-9C.