Penalty for non filing of gstr 9

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This discussion clarifies penalties for not filing GSTR 9, specifically concerning businesses with multiple verticals in different states like Gujarat and Uttar Pradesh. It questions whether the aggregate turnover across states determines penalty applicability and jurisdiction, and if the SGST AO can impose penalties on both verticals. The query also seeks confirmation on penalty waivers if GSTR 9 is filed before August 31, 2023, mentioning an applicable amnesty scheme and the self-certification of GSTR 9C for the 2017-18 financial year.

tony

tony (Querist)
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17 August 2023 Dear Sir,
There is two business vertical of assessee. One in Gujrat state and one in Uttar Pradesh. In 2017-18, Gujrat vertical turn over was about 1.25 cr. and Uttar Pradesh vertical turnover was about 85 lacs. On the basis of aggregate of both turnover i.e. above 2 cr., whether SGST AO can impose penalty on Gujrat Vertical + Uttar Pradesh vertical turnover @.50 %. for non filing GSTR 9. or imposing penalty on Gujrat Vertical would be exercise of extraterritorial jurisdiction?
Please clarify