Late fees for GSTR 9 & GSTR 9C

Late fees for GSTR 9 & GSTR 9C
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What are the late fees for delay in furnishing GST Annual Returns?

Form GSTR- 9 (Check the last declared due date by CBIC)

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. 

Form GSTR- 9A (Check the last declared due date by CBIC)

Composition taxpayers are granted a waiver from furnishing the GST Annual Return in Form GSTR 9A for the financial year 2018-19 vide a CGST Notification no. 47 dated 9th October 2019 based on the decision taken in 37th GST Council Meeting.  Do note that if the return is not furnished before the due date it shall be deemed to be furnished on the due date. 

Form GSTR- 9B (Check the last declared due date by CBIC)

E-commerce operators are supposed to furnish the annual return in Form GSTR-9B. As the provisions of section 52 were made effective from 01st Oct 2018, the annual return for the financial year 2017-18 was not required to be furnished. 

It is interesting to note that CBIC has neither released Form GSTR-9B nor has expressly notified that e-commerce operators need not furnish the annual return in Form GSTR 9B for the financial year 2018-19. (As on 30.03.2021)

Form GSTR- 9C (Check the last declared due date by CBIC)

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.

Due Date of GST Annual Returns for FY 2019-20

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer

31st Mar 2021

Form GSTR 9C

If turnover exceeds Rs. 5 Cr. 31st Mar 2021
Form GSTR 9A Composition Taxpayer

31st Mar 2021

Form GSTR 9B

E-commerce Operator

31st Mar 2021

Due Date of GST Annual Returns for FY 2018-19

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer

31st Dec 2020

Form GSTR 9C

If turnover exceeds Rs. 5 Cr. 31st Dec 2020
Form GSTR 9A Composition Taxpayer

31st Dec 2020

Form GSTR 9B

E-commerce Operator

31st Dec 2020

Due Date of GST Annual Returns for FY 2017-18

Form Who has to file Due Date
Form GSTR 9 Regular taxpayer 5th/7th Feb 2020
Form GSTR 9C If turnover exceeds Rs. 2 Cr. 5th/7th Feb 2020
Form GSTR 9A Composition Taxpayer 31st Jan 2020

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About CA Ankita Khetan 161 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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