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

GST late fee for delayed GSTR-9C filing may exclude separate general penalty under the CGST Act.
Late filing of GSTR-9 and subsequent filing of GSTR-9C raised the issue whether a separate general penalty under section 125 of the CGST Act can be imposed after late fee has already been paid for the delay. The discussion states that where late fee is specifically prescribed under section 47 for delayed annual return filing, the residuary general penalty is not sustainable for the same procedural default. It also refers to a relaxation for FY 2022-23 and to a CBIC circular treating GSTR-9 and GSTR-9C as a single integrated annual return for late fee purposes.