gstr-9 late fee , and limitation

[giri gattupalli]

respected sir one taxable person filed GSTR-9 for fy 2018-19, belatedly. but some how at the time of filing GSTN not asked for late fee and filing completed. now department issued notice for payment of late fee amounting to 60,000. please guide whether there is any limitation period for asking late fee in act or not ?.

thanking you

[Raam Srinivasan Swaminathan Kalpathi]

Late fee payable u/s. 47 got auto populated only from 2020-21. I cannot avoid payment of late fees. There is no time limit.

[Raam Srinivasan Swaminathan Kalpathi]

Sorry, one cannot avoid remittance of late fees.

[KASTURI SETHI]

You are statutorily bound to deposit late fee on your own if you are late in filing return unless it is specifically waived by Govt. 

There is not time limitation. The compliance with the Act and Rules comes first. SCN can be issued for recovery of late fee.

[giri gattupalli]

thank you to all .  thanks for your participation. 

[Sadanand Bulbule]

 For more details, refer CBIC Circular No.246/03/2025-GST dated 30/01/2025.

[Shilpi Jain]

Any amount not paid and now payable requires a demand notice. Interest under law is automatic. No such provision for late fees.

Though the time limit will be calculated from the FY in which the GSTR-9 is actually filed and not 2018-19.

Also, if time has lapsed as per above, you can contest, assuming you have other demands also to contest. Otherwise contesting only for 60k may not be feasible also.

AI Summary

Taxpayer Faces 60,000 Late Fee for GSTR-9 FY 2018-19; No System Prompt, Compliance Mandatory Per Act A taxable entity filed GSTR-9 for FY 2018-19 late, but the GSTN system did not prompt for a late fee during filing. The tax department later issued a notice for a late fee of 60,000. Contributors in the discussion clarified that late fees are mandatory and must be paid unless waived by the government. There is no limitation period for demanding late fees, and compliance with the Act is required. A demand notice is necessary for any unpaid amount. Contesting the fee is possible if other demands exist, but may not be worthwhile for 60,000 alone.