https://www.taxtmi.com/caselaws?id=751812 The Kerala HC ruled that late fees under Section 47(1) of CGST/SGST Act cannot be imposed for delayed filing of GSTR-9C returns. The court noted that the GST portal does not support late fee payment for GSTR-9C filings, only for GSTR-9. Following amendments by Finance Act 2021, GSTR-9C became a self-certified reconciliation statement rather than requiring CA/CMA certification. The court found notices demanding late fees for belated GSTR-9C filing unjust and unsustainable, particularly for returns filed before the amnesty scheme commenced on 01.04.2023. However, taxpayers cannot claim refunds of late fees already paid exceeding Rs. 10,000. The writ petitions were allowed with these directions. en-us Tue, 09 Apr 2024 00:00:00 +0530 Thu, 07 Nov 2024 10:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751812 The Kerala HC ruled that late fees under Section 47(1) of CGST/SGST Act cannot be imposed for delayed filing of GSTR-9C returns. The court noted that the GST portal does not support late fee payment for GSTR-9C filings, only for GSTR-9. Following amendments by Finance Act 2021, GSTR-9C became a self-certified reconciliation statement rather than requiring CA/CMA certification. The court found notices demanding late fees for belated GSTR-9C filing unjust and unsustainable, particularly for returns filed before the amnesty scheme commenced on 01.04.2023. However, taxpayers cannot claim refunds of late fees already paid exceeding Rs. 10,000. The writ petitions were allowed with these directions. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751812