Annual Return GSTR9 & 9c Penalties

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This discussion addresses penalties for late filing of GSTR9 and GSTR9C returns, specifically for a delay of approximately 11 days. It clarifies that late fees are applicable at a rate of Rs 100 per day under CGST and Rs 100 per day under SGST, totalling Rs 200 daily. The GSTR9C is confirmed to be a self-certified form, with no separate penalty beyond the daily late fee for GSTR9.

ARCHANA

ARCHANA (Querist)
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11 January 2023 Sir/Mam,

We have not filed GSTR9 & 9C , before 31st Dec 22 due to difference GSTR2A & 3B Returns. Now we rectified the difference, and ready file our turnover is 17 Crores.

What is penalities applicable for delay filing nearly 11 days,

Who will File 9c auditor or self certification, if Self certification what is procedure.

Please kindly advise and explain the above

Thanking you.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 January 2023 The late fees for not filing the GSTR 9 within the due date is Rs 100 per day, per act. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay. Thus, the total liability is Rs 200 per day of default.
9c is self certification.

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ARCHANA

ARCHANA (Querist)
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12 January 2023 Thank you sir for your reply, GSTR9C How much penalty will applicable

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 January 2023 I think no separate penalty for 9c.

ARCHANA

ARCHANA (Querist)
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12 January 2023 Thank you sir for your reply