All India NISME and Tax Professionals Association
Ref:- AIMTPA/007/22-23 Date:- 14-Jan-2023
To,
Hon’ Chairman,
The Central Board of Indirect Taxes and Customs, Department of Revenue,
c/o Ministry of Finance,
North Block,
New Delhi-110001
Dear Sir,
Reference: Minutes of the 48Th GST Council held by Video conferencing.
Subject: Regarding request to grant one time amnesty for compliances under Sections 35, 44 and 45 – regarding.
As a measure to streamline compliance and to instill discipline in the system it has been proposed in the above cited GST Council Meeting that among others, compliance under Section 44, are to be restricted for filing at a maximum of 3 years from the respective due dates for filing. The due dates for filing of the same are reproduced below for easy perusal and understanding: –
Section | Form | Period | Due date | Late fees / Penalty |
44
44 44 44 44 |
GSTR 9
GSTR 9 GSTR 9 GSTR 9 GSTR 9 |
2017-18
2018-19 2019-20 2020-21 2021-22 |
07-02-2020
31-12-2020 31-03-2021 28-02-2022 31-12-2022 |
200/- per day, subject to a maximum of 0.50% of turnover. |
45 | GSTR 10 | Within 3 months from date of cancellation |
200/- per day, subject to a maximum of Re 10,000/- |
|
39(2) | GSTR 4 | 2019-20
2020-21 2021-22 |
30m April | 200/- per day, subject to a maximum of Re 10,000/- |
It is earnestly requested to grant a one-time reduction in late fees and waiver of the penalty (wherever applicable) for filing of the Annual Return in Form GSTR 9 for all periods, before notifying this decision and introducing it on the GST Common Portal.
It is also suggested that those who have not complied with the provision of Section 45, i.e., of filing the Final Return in Form GSTR 10, and, those who have not filed GSTR 4 required to be filed by persons paying tax under the Composition Scheme, be also given a chance to file it with a nominal late fee.
Such a trade facilitation measure shall help taxpayers of mofussil areas who are left out of the system due to lack of awareness of these provisions related to compliance.
This representation is being forwarded to all State Commissioners for necessary consideration and action.
Thanking you,
JAI HIND
Team AIMTPA
it should be . because some of our friends were unable to file the GSTR -9 & 9 C on said time
Yes GSTR 9 & GSTR 9C late fees must be reduce for all those who were not able to file the above with lack of knowledge.