Late filing of GSTR 9C will not attract late fee.

- Sales Tax-Soham Masruwala

Delay in filing under GST law is a very bad situation. On the one hand interest is charged and on the other hand the burden of late fee increases. Recently an amnesty scheme has been announced by the government. For annual returns, the supplier has to file the annual return GSTR 9 under section 44 after the completion of the financial year and the supplier having specified turnover has to file the GSTR 9 reconciliation statement as per section 35 (5). Today's article discusses what to do if GSTR 9c is filed late and whether to charge late fee.

Section 44: Section 35 (p) There is a provision to file GSTR 9 under Section 44 (1) of the CGST Act. Under section 44 (1) GSTR 9 has been given the status of a sheet. The GST rule has also come up as a bill. Under section 44(r) it is provided that the designated supplier has to file a reconciliation statement under section 35(5) along with the annual return on the GST portal.

Explanation of the law

Read with Section 44 (1), 44 (r) and Section 35 (5) it is clear that GSTR 9c which is the reconciliation statement is part of the GSTR 9 annual return itself and is the occasion for explaining how the return amount has been arrived at. As earlier the law amended GSTR 3B as a form, GSTR 9c is not a form but a statement to be filled by the supplier. Provisions like late fee under section 47 under the Act shall apply to the sheet. There is no provision under the GST Act for late fee for filing the statement. If such questions arise in today's GST assessment, late fee is demanded if GSTR 9c is filed late.

Now when there is no such provision in law then the question of making such unreasonable demand does not arise. Further, as per the notification of amnesty scheme in the annual paper. He also supports this matter. Once the supplier's GSTR 9 annual return is accepted by the account at the time of assessment and deemed appropriate, late filing of GSTR 9c will not incur any late fee.