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Gstr 9 not filed

11 April 2021

my client has not field gate 9 for 19-20 fy. his turnover is 4.5 crores. shall he liable to submit gstr 9 and also 9c. what is the late fee.

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 11 April 2021

Penalty will be levied in this case as turnover exceeds 2 crores rupees then gstr 9 is compulsory to file but gstr 9c is optional as turnover is less than 5 crores rupees.

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.

RENU SHARMA (1388 Points)
Replied 11 April 2021

As per section 47 (2) who fails to furnish Annual return late rs 100 cgst and 100 rs sgst for every day during which such failure Conroy subject to a maximum of an amount calculated at a quarter percent of his turnover in the state or union territory.