Late fees GSTR 9

[VishnuPriya R]

We have filed GSTR 9 for FY 2018-19 on 28-01-2018. We have received notice asking for late fees for GSTR 9 was accepted by the GST Portal.

And by 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],

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],

In our case, we have filed prior to this amensty scheme. Can we also take benefit of this benefit?. Or any remedy available for this issue.

AI Summary

Filer Ineligible for Amnesty on Late GSTR 9 Filing; Kerala HC Judgment Suggests Possible Penalty Waiver A discussion on a forum addresses a query about late fees for filing GSTR 9 for FY 2018-19, filed on 28-01-2023. The filer received a notice for late fees despite the portal accepting the return without calculating it. The filer inquires about benefiting from an amnesty scheme applicable for returns filed between April 1, 2023, and August 31, 2023. Responses clarify that the filer does not qualify for the amnesty as it was filed before the specified period. However, a Kerala High Court judgment suggests eligibility for a penalty waiver, which has not been contested by authorities.