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.

[VishnuPriya R]

Contiuation to the query. The GSTR-9 return was filed on 28-01-2023. Sorry for the typo error.

[Sadanand Bulbule]

Dear Sir

Looking at the specific time frame provided under the subject amnesty scheme of Section 128 to file the said return between the period from the 1st day of April, 2023 to the 30th day of June 2023, admittedly your case does not fall under it, for having filed the said return on 28/01/2023 much prior to time frame fixed.

Amnesty schemes are time bound per se, cannot be stretched backward or forward. For similar time frame, refer Section 128A as well.

[Sadanand Bulbule]

Dear Sir

In continuation of my above post, plz refer the judgement dated 09/04/2024 of the Hon'ble High Court of Kerala rendered in the case of Anishia Chandrakanth Vs. Superintendent of Central Tax in - 2024 (4) TMI 993 - KERALA HIGH COURT, you are eligible for 100% waiver of penalty on such late filing of GSTR -9.

[KASTURI SETHI]

I agree with the views of Sh. Sadanand Bulbule, Sir (at serial no. 3 above). The issue is squarely covered by the Kerala High Court judgement reported as 2024 (4) TMI 993 - KERALA HIGH COURT

As per R.K. Jain's GST- EXCUS, an Electronic Library by Centax Law Publications Pvt. Ltd. the above High Court Judgement has NOT been challenged by the department so far.

However, the chances of challenging are slim.

[Shilpi Jain]

Courts have generally taken liberal view in case of beneficial schemes. Reliance can be placed of these decisions and suitable reply can be filed to ask for the late fee waiver.

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.