GST Annual return late for 19-20 and 18-19

Hey Piyush,

Here’s a quick update and some advice for late filing of GST Annual Returns for FY 2018-19 and 2019-20:

Late Fees for Annual Return (GSTR-9)

• The GST portal allowed filing of GSTR-9 for FY 18-19 and 19-20 with no late fee for a long time initially.

• However, the Government later issued notifications imposing late fees retrospectively, and departmental notices have been sent based on this.

• As per Section 47 of CGST Act, late fees for delay in filing GSTR-9 (Annual Return) is Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), max Rs. 5,000.

Your situation

• You filed returns within the extended timelines but before the late fee notifications.

• Now the department is sending notices demanding late fees retrospectively.

Any Circular or Clarification?

• Several circulars and FAQs have clarified late fees applicability, but no blanket waiver for these years.

• The Government did not waive late fees for Annual Returns of 2018-19 and 2019-20 officially.

• Some High Courts and Tribunals may have interim rulings on late fees but generally late fees stands unless waived.

Suggestions

1. File a reply to notice explaining the return was filed before the portal imposed late fees and citing the extended deadlines.

2. Request waiver or reduction of late fees as a one-time relief citing genuine difficulty.

3. If late fees is not waived, pay the amount to avoid further penalty or interest.

4. Keep checking GST portal updates and circulars for any amnesty schemes or reliefs.