General Penalty for delayed filing of GSTR-9C for FY 2022-23

[Shyam Naik]

There was a delay of filing Annual Return by 30 days and the applicable late fee was remitted. The GSTR-9C was filed after 2 days of filing the GSTR-9. A Audit Objection has been served proposing General Penalty of Rs. 25,000/- each under CGST and SGST.

How the imposition of penalty can be contested. Pls guide.

AI Summary

General penalty for delayed GSTR-9C filing after annual return delay and late fee payment remains in dispute. General penalty is proposed for delayed filing of GSTR-9C for FY 2022-23, where the annual return was filed with a 30-day delay and the applicable late fee was remitted. The GSTR-9C was filed two days after GSTR-9, and an audit objection proposed penalty under CGST and SGST. The issue concerns contesting the proposed general penalty for delayed filing of the reconciliation statement after the annual return.