“Missed filing your GSTR-9 for financial years 2017-18 to 2021-22? A rare 2nd chance until 31.08.2023. Check your compliance, avoid late fees, and make the most of this opportunity.”
GST (Goods and Services Tax) is a buzz word in India in the past 6 years. We are used to file our monthly/quarterly returns, replying to 1 Vs 3B, 2A Vs 3B notices, etc; Monthly compliances are now become a habit of the registered person (dealer) as well the return filers & professionals. There is a compliance of Annual return under GST which are forms GSTR 4 for persons opted for Composition levy and GSTR 9 for other registered persons. Due date for filing the annual returns are 30th April following the financial year for GSTR 4 and 31st December following the end of financial year for GSTR 9. Many people have missed filing the annual returns. Reasons may be many and are irrelevant.
Have you filed your GSTR 9? Please check your annual return compliances.
How to Check? May be next question. You need not login too for verification. Go to https://services.gst.gov.in/services/searchtp, Enter GSTIN and Captcha, Go to bottom of the page, Click on ‘Show Filing Table’. You can find latest GSTR 1 & 3B filed dates and also GSTR 9 & 9C dates.
Ensure that GSTR 9 is filed for all financial years in which aggregate annual turnover (Taxable+ Exempt+ non-GST supplies) exceeds Rs. 2 Crores. If not filed, late fee is Rs. 200 per day of delay from due date capped to maximum of 0.5% of turnover.
Due dates for filing GSTR 9 from FY 2017-18 I tabulated below.
| Financial Year | Due date for filing GSTR 9 |
| 2017-18 | 5th /7th February 2020 |
| 2018-19 | 31st December 2020 |
| 2019-20 | 31st March 2021 |
| 2020-21 | 28th February 2022 |
| 2021-22 | 31st December 2022 |
Have you not filed any GSTR 9 for any financial year? Assume, you realise on 15-07-2023 that you have not filed GSTR 9 of FY 2017-18, late fee would be Rs. 2,51,000. Worried!!!!
Here is the good news for you.
The Central Government, on the recommendations of the Council waived the late fee for filing GSTR 9 for financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22 in excess of Rs. 20,000 (Rs. 10,000 CGST + Rs. 10,000 SGST) if filed between 01.04.2023 to 30.06.2023 vide Notification No. 7/2023 – Central Tax dated 31.03.2023
Are you surprised why am I writing this article after 30.06.2023?
Read the heading again. Yes. ‘A rare 2nd Chance – Use it Wisely’.
In the 50th GST Council meeting, a decision was taken to extend the waiver of late fee benefit if returns are filed upto 31.08.2023.
2nd Chances may not be there always and that’s why this is a rare 2nd chance. Do use it wisely. Check all your annual return compliances and file pending GSTR 9 for all financial years. Once this date is crossed, one may not be able to file GSTR 9 for period before FY 2017-18 since 3 years passed from due date of furnishing the annual return.
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