Late fees for belated GSTR 9C cannot be levied if filed before commencement of amnesty 

Anishia Chandrakanth Vs Superintendent (Kerala High Court)

In a recent ruling, the Kerala High Court addressed the issue of levying late fees for the belated filing of GSTR 9C (Goods and Services Tax Reconciliation Statement). The case, involving Anishia Chandrakanth and the Superintendent, shed light on the application of late fees in light of an amnesty scheme introduced by the Central Government.

The petitioner, Anishia Chandrakanth, a dealer under the CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) Acts, had filed annual returns in FORM GSTR

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