TaxTMI 
TaxTMI 
2026 (4) TMI 1343
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....nt Year 2021-2022, the deadline for filing the annual return in Form GSTR-9 was 31.12.2022. The petitioner filed the return late on 13.01.2023, a delay of 13 days. The petitioner does not contest this delay and has, in fact, paid the applicable late fee. 4. However, since the petitioner's turnover exceeded Rs. 5 crores, a reconciliation statement in Form GSTR-9C was required to be filed along with the annual return. The petitioner failed to do so and filed it belatedly only on 09.05.2025. Treating the date of filing of Form GSTR-9C as the date of proper filing of the annual return in Form GSTR-9, the respondent has calculated the delay and levied the late fee. 5. The learned counsel for the petitioner argued that, under Section 47 of the TNGST Act, 2017, the late fee is only applicable for delays in filing the annual return in Form -9. Since the return was filed 13 days late, for which the late fee has already been paid, it cannot be extended to cover the delay in filing the reconciliation statement. Therefore, the impugned order is unsustainable. 6. It is contended that the requirement to file a reconciliation statement is not mandatory as per Section 44. It is only under....
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....furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.'' 11. By an amendment in the year 2021, Section 44 of the Act was substituted and it stood as follows:- ''44. Annual return.- Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return 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: Pr....
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.... return.'' 13. With reference to Rule 80 of the Central Goods and Services Tax Rules, 2017, it is seen that, by Notification dated 30.07.2021, the said Rule was amended and sub-rule (3), as it stands today, was introduced by way of the said amendment. Rule 80(3) of the said Rules reads as follows:- ''80. Annual return. .... .... (3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.'' [Emphasis supplied] 14. Section 2(97) of the Act defines the term "returns" and is reproduced below for quick refere....
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....Court of India in Commissioner of Customs vs. Caryaire Equipment India Private Ltd. [(2012) 4 SCC 645], and Paragraph 23 is extracted hereunder for ready reference:- ''23. In Godfrey Phillips India Ltd. v. State of U.P.[(2005) 2 SCC 515], this Court has observed thus: (SCC p. 548, paras 73-74) "73. Having rejected the second premise contended for by Mr.Salve, the next question is whether the language of List II Entry 62 would resolve the issue. The juxtaposition of the different taxes within Entry 62 itself is in our view of particular significance. The entry speaks of 'taxes on luxuries including [Ed.: The word "including" is emphasised in original also.] taxes on entertainments, amusements, betting and gambling'. The word 'including' must be given some meaning. In ordinary parlance it indicates that what follows the word 'including' comprises or is contained in or is a part of the whole of the word preceding. The nature of the included items would not only partake of the character of the whole, but may be construed as clarificatory of the whole. 74. It has also been held that the word 'includes' may in certain contexts be a word of limitation (S....