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Late fee filing for gstr9c

vijay mohan (19 Points)

30 January 2020

is there any late fee for gstr9c for 2017-18

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11 Replies

prasad Nilugal (3914 Points)
Replied 30 January 2020

Yes ,Late fees Rs 100 /- CGST and Rs 100 /- SGST per day for Annual return .

RAJA P M ("Do the Right Thing...!!!") (127400 Points)
Replied 30 January 2020

Yes... Late fee applicable Rs 200/- per day as CGST Rs 100 and SGST Rs 100...

Ankush (Student) (1329 Points)
Replied 30 January 2020

No late fee for 9c general penalty of 25000 may be imposed

2 Like

sunny (ca ) (58 Points)
Replied 30 January 2020

I agree with Ankush

RAJA P M ("Do the Right Thing...!!!") (127400 Points)
Replied 30 January 2020

Yes... I'm also agreed to Mr Ankush.

prasad Nilugal ( GST Practitioner & Accounts ) (14217 Points)
Replied 30 January 2020

please refer section 47(2) of the CGST 2017 for late fees Rs 100/- CGST and Rs 100/- SGST and maximum amount calculated at a quarter per cent of his turnover in State or Union Territory for late filing of Annual return .

CA Manisha (CA) (1397 Points)
Replied 30 January 2020

The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the extension of the Due Date for furnishing GST Annual Return and Reconciliation Statement (GSTR-9 / 9A and GSTR-9C) for FY 2017-18 to January 31st 2020. GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. Basically, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures. 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 & Rs 100 under SGST will be applicable in case of delay. Thus, the total liability is Rs 200 per day of default. This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory. However, there is no late fee on IGST yet.

1 Like

RAJA P M ("Do the Right Thing...!!!") (127400 Points)
Replied 30 January 2020

@ Veronika Desai.,

Thanks for the details...
But, What about late fee for GSTR-9C return...?

CA Manisha (CA) (1397 Points)
Replied 30 January 2020

100Rs per day i have written everything in the reply.

RAJA P M ("Do the Right Thing...!!!") (127400 Points)
Replied 30 January 2020

Madam,

As per Your reply
"....... 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 & Rs 100 under SGST will be applicable in case of delay. Thus, the total liability is Rs 200 per day of default..... "
there is in the word of GSTR 9. But, not GSTR-9C...!