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Regarding non filing of GSTR-9C (but GSTR-9 filed) Sec-47 Penalty for non filing of return u/s 44

CGST 1281 views 2 replies

Rajagopal K

Taxation Head

1515 Points Posted on 09 July 2025

Respected Sir/Madam

Regarding non filing of GSTR-9C (but GSTR-9 filed) Sec 47 - Penalty for non filing of return under section 44 (i.e. GSTR-9)

But GSTR-9C is not a Return, Hence no penalty fixed for non filing of GSTR-9C as per section 47. But how can a Circular No. 246/03/2025-GST Dated the 30th January, 2025 Subject: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.

Experts opinion required for further clarity in this regard.

Attached File : 4201014 20250709113916 centralcircular24631125.pdf downloaded: 132 times

Replies (2)

Quick Summary

A debate exists on levy of late fee for non-filing of GSTR-9C where GSTR-9 is filed. Since GSTR-9C is not a return under Section 44, experts question applicability of Section 47 penalty despite Circular 246/03/2025-GST clarifying late fee provisions.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 09 July 2025

Step 1:Section 47 of the GST Act states that any registered person who fails to furnish a return under section 44 shall pay a late fee of Rs.100 for every day during which such failure continues, subject to amaximum of Rs.5,000/-

Step 2: Analyze Circular

Step 3:Determine the Penalty for Non-Filing of GSTR-9C: