Late fees for GSTR 9 & GSTR 9C

late fees for GSTR 9 and GSTR9C
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Last updated on December 3rd, 2022 at 11:59 am

Late fees for GSTR 9 & GSTR 9C

What is the late fees for GSTR 9?

If Form GSTR-9 is not furnished within the due date then the late fees will be calculated for the period of default starting from the following day of the due date. As per section 47(2) of CGST Act,2017 – Late fees will be LOWER of the following

  • Rs 200 per day (Rs 100 CGST + Rs 100 SGST/UTGST) for the period of default.

OR

  • 0.50% (0.25% CGST + 0.25%  SGST/UTGST) of the taxpayer’s turnover in the relevant state or union territory

If Form GSTR-9 is being furnished after the due date. GST Portal will not permit the taxpayer to furnish Form GSTR-9 until the applicable late fees is paid.

A tab “Late fee payable and paid” is enabled once the status of Form GSTR-9 is ready to file.

Late fees has to be paid only through Electronic Cash Ledger. One needs to make the payment of late fees by navigating to Form GST DRC-03. 

What is the late fees for GSTR 9C?

If Form GSTR-9C is not furnished within the due date then the late fees will be calculated for the period of default starting from the following day of the due date. As per section 47(2) of CGST Act,2017 – Late fees  will be LOWER of the following

  • Rs 200 per day (Rs 100 CGST + Rs 100 SGST/UTGST) for the period of default.

OR

  • 0.50% (0.25% CGST + 0.25%  SGST/UTGST) of the taxpayer’s turnover in the relevant state or union territory

Note:  GST portal will not permit the taxpayer to furnish Form GSTR-9C  unless an annual return in Form GSTR-9 is furnished. It is interesting to note that the Government has not specifically mentioned the manner of collection of the late fees for delay in furnishing Form GSTR 9C, unlike the way it is mentioned for Form GSTR 9.

What is the late fees for GSTR 9A?

FY 2017-18 & FY 2018-19: Composition taxpayers were granted a waiver from furnishing the GST Annual Return in Form GSTR 9A. But if the return was not furnished on or before the due date it was considered as deemed furnished on the due date. And despite the waiver, if the taxpayer filed it voluntarily in Form GSTR 9A, then provisions of late fees u/s 47(2) were applicable if there was a delay in furnishing the return.

FY 2019-20 & onwards: After the introduction of Form GSTR 4, the annual return for taxpayers under the composition levy for FY 2019-20, the tab to furnish Annual Return in Form GSTR 9A was disabled on the GST Portal.

Note: Section 44 of the GST Act and the first proviso to Rule 80 of the CGST Rules still contain a provision that composition taxpayers have to furnish the Annual Return in Form GSTR 9A.



 

CA Ankita Khetan
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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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