Rajagopal K (Taxation Manager) (647 Points)
09 July 2025Respected 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.
Rama chary Rachakonda
(Master in Accounts & high court Advocate)
(8535 Points)
Replied 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:
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