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

Late fees waiver for delayed GSTR 9: amnesty windows are time bound; seek waiver citing High Court precedent.
Time-bound amnesty notifications waived late fees only for returns filed within the specified 2023 window and do not cover returns filed earlier; taxpayers who filed prior to the amnesty may petition for a waiver by submitting a reasoned reply citing the Kerala High Court decision granting full penalty waiver and judicial tendency to treat beneficial schemes liberally.