2025 (9) TMI 799

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4, calling upon the petitioner to show cause as to why late fee under Section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 should not be imposed for the violation of Section 44 read with Rule 80 of the Tamil Nadu Goods and Services Tax Act, 2017 for the aforesaid tax period. 3. The petitioner has responded to the same by replies dated 10.02.2025 and 19.02.2025. In the reply the petitioner has stated that the respondents ought to have issued a notice in Form GSTR 3A under Section 46 of the Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 read with Rule 68 of the respective Tamil Nadu Goods and Services Tax Rules following the guidelines prescribed in Circular No.129/2019 dated 24.12.2019 i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inancial year electronically, within such time and in such form and in such manner as may be prescribed to implement the purpose to Section 44 of the respective Goods and Services Tax Enactments, 2017, Form GSTR 9 has been prescribed, which the petitioner has failed to file in time. 8. As per Rule 68 of the Respective Goods and Services Tax Rules, notice in Form GSTR 3A has to be issued electronically to a registered person who fails to furnish the return under Section 39 or Section 44 or Section 45 or Section 52 of the respective Goods and Services Tax Enactments. 9. As per Section 44(2) of the Act, registered person shall not be allowed to furnish an annual returns under Sub Section 1 for a financial year after the expiry of period of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed : Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.] (2) A regis....