CBIC vide press release dated 14 March 2020 stated that No Late fees for delayed filing of the Annual Return for the financial year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores.

Before this, filing of GSTR 9 was made optional for those with a turnover of less than Rs 2 crores for the first 2 years of GST i.e. FY 2017-18, FY 2018-19 vide Notification No. 47/2019 Central Tax, dated 9 October 2019.

In this article, an attempt has been made to understand the impact of the said notification and relevance of the press release dated. 14 March 2020.

The GST Council, in its 37th meeting, announced relaxation in the filing of annual returns for Micro, Small and Medium Enterprises [whose aggregate turnover in a Financial Year (‘FY’) does not exceed INR 2 crores] for FYs 2017-2018 and 2018-2019.

late fee

An option has been provided to the taxpayer for filing of Form GSTR 9 ( turnover up to INR 2 crores) and waiver in respect of filing of Form GSTR 9A (for Composition taxpayers) vide Notification No. 47/2019.  The Notification made it optional to file annual returns for FYs 2017-2018 and 2018-2019. However, it also stated that if the return is not furnished before the due date, it shall be deemed to be furnished on the due date.

This created a lot of confusion and to provide clarification about the optional filing of annual returns in GSTR 9 / 9A, the CBIC  issued a Circular No. 124/43/2019, dated 18 November 2019. The Circular provides clarifications which are as under:

It is clarified that taxpayers, may, at their option file GSTR 9 for the relevant financial year before the due date.

After the due date, the GST portal shall not permit the furnishing of GSTR 9 for the relevant financial year. Similar clarification is also provided for the taxpayers under the Composition scheme.

GST Portal Baba overpowered all these notifications/circulars & clarifications and the taxpayers whose aggregate turnover in 2018-19 exceeds Rs 2 Crore were not allowed to file GSTR 9. The reason indicated was non- filing of their GSTR 9 of 2017-18 ( even though aggregate turnover in 2017-18 was less than Rs 2 Crores and they were not required to file 2017-18 GSTR 9  ). Such taxpayers have no option but to file 2017-18  GSTR 9 with late fees.

Now CBIC vide press release dated 14 March 2020 stated that No Late fees for delayed filing of the Annual Return for the financial year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores.

For Example, the Aggregate turnover of Mr. X in 2017-18 was Rs 1.9 crores and Rs 2.5 crores in 2018-19. He can now file his GSTR 9 for 2017-18 without any late fee and proceed for filing  annual returns for 2018-19

Now the question arises, what will happen to those who had paid late fees? Whether they will get a refund for such a late fee. The detailed notification is awaited as nothing in this regard has been mentioned in press release.

Author can be approached at [email protected]

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24 Comments

  1. Kushal Kothari says:

    Sir,
    I am unable to file GSTR-9/9C for the year 2017-18 due to some reason.Now I want to file the annual return, I Already Paid Late Fees & Interest for Rs.10000/-. But In portal when i file return no option provided for file return. So pls guide me how to i file Annual Return for F.Y..17-18. Turn over was below 2Cr.
    Regards,
    Kushal Kothari
    email ID : [email protected]

  2. praveen says:

    The union of indian was waived late fee below 2 crores, but not waived for above 2 crore turnover, presently it need 47000 late fee for filing of Annual Return, in this cricis period dealers not able to pay the much late fee, the govt any chance to waive late fee for Annual return, this is harable why because, Govt. waived late for below 2 cores, and subsequently 3b return and R1 returns, in govt view covid is effected only dealers went out of filing of GSTR 3b, GSTR 1 and Annual returns below 2 crores not for above 2 crocres. Covid is effected to all tyes of turnover dealers, Hence i request the Govt of Indian please waive the late for 2017-18 annual return. Still in present situation corona is spreading very quikly due to huze large towns and districts head quaters going to self lockdown,how ti file, therefore i request all dealers and associations and websites like taxguru, cleartax etc., move a representation to govt for favour of late fee like all returns any body give me their suggestion in this matter how to move to court for waiver my mail i.e. is [email protected]

  3. Vinod Sharma says:

    Sir,
    Iam unable to file GSTR-9/9C for the y/o 2017-18 due to some reason.Now I want to file the annual return but GST portal demanding 47000/- for late fee and intt. etc.please guide me it can be waive off.
    Regards,
    Vinod Sharma
    9478296172

  4. PINAK RANJAN DASGUPTA says:

    I WILL FILE GSTR-9 FOR 17-18 FOR A PEOPPRITORSHIP FIRM. TURNOVER FOR 17-18 WAS 4and .00 CR & 18-19 FOR 3.62 CR . GSTR-1 & 3B WERE FILED IN DUE TIME. WHAT WILL BE MAXIMUM AMOUNT OF INTEREST, LATE FEE & PENALTY ? IS THERE ANY CLAUSE FOR WAIVE OFF OR LOWER THE AMOUNT ?

  5. PINAK RANJAN DASGUPTA says:

    I WILL FILE GSTR-9 FOR 17-18 FOE A PEOPPRITORSHIP FIRM. TURNOVER FOR 17-18 WAS 4and .00 CR & 18-19 FOR 3.62 CR . GSTR-1 & 3B WERE FILED IN DUE TIME. WHAT WILL BE MAXIMUM AMOUNT OF INTEREST, LATE FEE & PENALTY ? IS THERE ANY CLAUSE FOR WAIVE OFF OR LOWER THE AMOUNT ?

  6. B K Banik says:

    on 25 June 2020, I try to file GSTR9 for fy 17-(16lakh turnover). GST portal have calculated late fees of 8000 INR . what should I do now? pls reply

  7. Pankaj Joshi says:

    on 24 June 2020, I try to file GSTR9 for 07-2017 to 03-2018 (1.38Cr turnover). GST portal have calculated late fees of 28000 INR and counting Rs 200 per day every additional day. I tried to file on 21st June also. what should I do now? pls reply.

  8. Fahad A P says:

    Is there any chances for waive off of late fee for GSTR 9 for the FY 2017-18 for taxpayers above 5 crores.
    Can anyone tell is there any chance in the upcoming GST Council meetings

  9. Chaitanya Kavitkar says:

    Sir,
    If filed GSTR – 9 before due date, but GSTR – 9C file after due date then the any late fees or penalty will be applicable for GSTR – 9C?

  10. PK SIDANA says:

    Sir, convey to the department about the levying of penalty over the late filing of GSTR 9 of 17-18 by the portal it should be updated soon otherwise no benfit will be to the dealers. Portal is not filing the GSTR 9 of 18-19 if GSTR 9 of 17-18 not filed though it was less than 2 Crore sale

  11. PK SIDANA says:

    Sir , even though the penalty waived off even then portal is charging penalty while now filing after this notification what is the soltion

  12. Ajay Kedarnath Gupta says:

    Still waiver of late fees is implemented GST portal ask for payment of Late fees while return filing of Annual Return 9 for F.Year 2017-18

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