TaxTMI 
TaxTMI 
TaxTMI 
Non filing of GSTR-9 Annual Return
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....on filing of GSTR-9 Annual Return<br> Query (Issue) Started By: - Murari Agrawal Dated:- 23-6-2025 Last Reply Date:- 28-9-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>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 opti....
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....ons for the dealer. Thanks. Reply By KASTURI SETHI: The Reply: 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) (hereinafte....
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....r 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 ....
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....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-....
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....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] Reply By KASTURI SETHI: The Reply: Also go through Para No.4 of Circular N....
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....o.246/03/25-GST dated 30.01.25. It covers GSTR-9 and 9C both. Reply By Shilpi Jain: The Reply: GSTR-9 is optional in case your aggregate turnover does not exceed Rs. 2 crores in the FY. Reply By Shilpi Jain: The Reply: 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. Reply By Prabhu: The Reply: I have not filed GSTR-9 for ....
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....year 2021-2022 & 2022-2023 until now TO is 1.4C any option file now <br> Discussion Forum - Knowledge Sharing ....