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

AI Summary

Late fee for GSTR 9 attracts mandatory payment and recoverable demand despite initial non population on the portal.
A belated GSTR 9 filing that did not prompt a late fee on the portal does not eliminate liability; the late fee remains payable, recoverable through a demand or show cause notice, and is not subject to a time limitation absent government waiver. Interest on unpaid amounts accrues by operation of law, portal auto population of late fees in later years does not negate recovery, and administrative circulars offer procedural guidance.