Late fees for GSTR 9 and 9C

This query is : Resolved

jaganathan ramesh (Querist)
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11 June 2022 Sir,
I came to know that a representation is made to the department for levying late fees of Rs. 10000/- per year, for filing of GSTR 9 and 9c for the years 2017-18, 2018-19, 2019-20, 2020-2021. Is this true sir. I need clarification sir.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 July 2024 Yes, representations and recommendations have been made to the GST Council to cap the late fees for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) to provide relief to taxpayers.

### Current Status of Late Fees for GSTR-9 and GSTR-9C

As per the latest updates and notifications:

1. **GSTR-9 (Annual Return):**
- The late fee for filing GSTR-9 is ₹200 per day of delay (₹100 CGST + ₹100 SGST).
- The maximum late fee is capped at 0.25% of the taxpayer's turnover in the relevant state or union territory.

2. **GSTR-9C (Reconciliation Statement):**
- The late fee for GSTR-9C is the same as GSTR-9, i.e., ₹200 per day of delay (₹100 CGST + ₹100 SGST).
- The maximum late fee is also capped at 0.25% of the turnover.

### Proposed Cap on Late Fees

There have been proposals and representations to cap the late fees at ₹10,000 per year for filing GSTR-9 and GSTR-9C for the financial years mentioned. However, as of the most recent updates, this proposal has not been officially notified or implemented.

### Actions to Take

1. **Check Latest Notifications:**
- Regularly check the official GST portal and CBIC (Central Board of Indirect Taxes and Customs) website for the latest notifications and circulars regarding late fees and any relief measures.

2. **File Returns Promptly:**
- To avoid incurring additional late fees, file your GSTR-9 and GSTR-9C returns as soon as possible.

3. **Consult with GST Practitioner:**
- For specific advice and to stay updated with the latest changes, consider consulting with a GST practitioner or tax advisor.

### Summary

- **Current Cap**: The current cap on late fees is at 0.25% of the turnover in the relevant state or union territory.
- **Proposed Cap**: There is a proposal to cap the late fees at ₹10,000 per year, but it has not yet been officially implemented.
- **Action**: Check the latest notifications and file returns promptly to minimize late fees.

For the most accurate and up-to-date information, always refer to official GST notifications or consult with a professional tax advisor.