Non filing of GSTR-9 Annual Return

[Murari Agrawal]

GSTR-9 has not been filed for 2020-21 & 2021-22. Filed for subsequent years. Turnover in 20-21 is below Rs. 2 Crore & in 21-22 it is Rs. 2.40 Crore. No communication from department. What are the consequences and options for the dealer. Thanks.

[KASTURI SETHI]

Waiver of late fee in respect of the annual return for the specified financial years for the registered persons who furnish the statement in FORM GSTR-9C, subsequently on or before 31-3-2025

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.

[Notification No. 8/2025-C.T., dated 23-1-2025]

[KASTURI SETHI]

   Also go through Para No.4 of Circular No.246/03/25-GST dated 30.01.25. It covers GSTR-9 and 9C both.

[Shilpi Jain]

GSTR-9 is optional in case your aggregate turnover does not exceed Rs. 2 crores in the FY.

[Shilpi Jain]

For 21-22 if you have still not filed the GSTR-9, you will liable to a late fee which is max of 0.25% of the turnover.

[Prabhu]

I have not filed GSTR-9 for year 2021-2022 & 2022-2023 until now TO is 1.4C any option file now 

AI Summary

Omitted GSTR-9 filings: FY2020-21 optional, FY2021-22 liable for late fee capped at 0.25%; reconcile GSTR-9C by 31 Mar 2025 Taxpayer omitted filing GSTR-9 for FY 2020-21 (turnover under Rs.2 crore) and FY 2021-22 (turnover Rs.2.40 crore). GSTR-9 is optional if aggregate turnover = Rs.2 crore, so 2020-21 may not require filing; 2021-22 remains liable to late fees (capped at 0.25% of turnover). A government notification waives late fees in excess of the statutory amount for specified persons who furnish reconciliation in GSTR-9C by 31-Mar-2025, but no refund will be granted for late fees already paid. Circular guidance (para 4) addresses GSTR-9 and GSTR-9C compliance.