Karnataka State Chartered Accountants Association requested For Relief from Late Fees for Delayed Filing of GST Statements / Returns from August 2020 to March 2021. Full Text of the representation is as follows-

KARNATAKA STATE

CHARTERED ACCOUNTANTS ASSOCIATION (R)

Date: 17th December 2020

To,
Smt. Nirmala Sitharaman
Hon’ble Chairman, GST Council
15, Safdarjung Road
New Delhi – 110001

Hon’ble Madam,

SUBJECT: REQUEST FOR RELIEF FROM LATE FEES FOR DELAYED FILING OF GST STATEMENTS / RETURNS FROM AUGUST 2020.

The Karnataka State Chartered Accountants Association (in short ‘KSCAA’) is an association of Chartered Accountants, registered under the Karnataka Societies Registration Act, in the year 1957. KSCAA is primarily formed for the welfare of Chartered Accountants and represents before various regulatory authorities to resolve the professional problems faced by chartered accountants and business community.

We draw to your kind attention to section 47 of the CGST Act, 2017, which levies a late fee of Rs. 100/- per day of delay in filing statements u/s 37 or returns u/s 39 of the CGST Act, subject to a maximum amount of Rs. 5,000/-. This levy is a common fee on all taxpayers, irrespective of their turnover, which means that registered persons filing Nil Returns also have to bear late fees of upto Rs.10,000 (CGST + SGST).

Taking the situation of COVID-19 into consideration, your kind selves relaxed the above provision vide Notification No. 57/2020-Central Tax and Notification No. 52/2020- Central Tax, which is laudable. The said notifications capped the late fee payable under section 47 of the Act for the return periods May 2020 to July 2020 as follows –

Tax Payable Relaxation Return filing deadline to avail benefit
Other than
NIL Return
Maximum late fees of Rs 250 each under CGST and SGST/UTGST per return period. File returns for May – July 2020 latest by 30th September 20
NIL Return Full Waiver of Late Fees

Earlier, similar waiver was made applicable for the period February, 2020 to July, 2020 subject to deadlines specified in Notification No. 52/2020 – Central Tax.

However, for the subsequent return periods (August, 2020 and onwards), late fee is currently being levied as per the Section 47 of the Act with an upper limit of Rs.10,000 (5,000 each under CGST & SGST/UTGST) disregarding the size / volume of business. Since the taxpayers have either not started or just started retrieving their business, it has been an uphill struggle for most of them to meet their fixed cost with unstable economy, workforce and crumbled business opportunities. Keeping the above in mind, we hereby pray for similar relaxations to be brought in for return periods from August, 2020 to March, 2021, by granting a waiver of late fees for delayed filing of GST Returns, especially for the small and genuine tax payers. This will boost the morale of such tax payers who are trying their best to revive the Indian Economy.

In view of genuine hardships which have arisen due to COVID-19 pandemic, we, on behalf of Karnataka State Chartered Accountants Association and also on behalf of the business community at large, hereby request your good selves to kindly consider our request and relax the late fee for delayed filing of Statements / Returns as required under the CGST Act, 2017.

Corresponding relaxations under the State Acts are also requested.

Yours Sincerely,

for Karnataka State Chartered Accountants Association ®

CA. Kumar S Jigajinni President CA. Pramod Srihari Secretary CA. Ganesh V Shandage
Chairman
Representation Committee

Cc to Hon. Shri Anurag Thakur, Minister of State, Finance

Download Full Text of Representation in PDF Format

Also Read:-

S. No. Date Association Particulars with link
1 9 Dec 2020 Western Maharashtra Tax Practitioners Extend due dates of Tax Audit & ITR for AY 2020–21
2 12 Dec 2020 Gujarat Sales Tax Bar Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021
3 12 Dec 2020 Chamber of Tax Consultants Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21
4 12 Dec 2020 Tax Practitioner’s Association, Indore Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21
5 14 Dec 2020 AGFTC, ITBC and CAA Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21
6 15 Dec 2020 BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS Request to Extend Due dates under GST & Income Tax
7 15 Dec 2020 Tax Bar Association, Bhilwara Request to extend Due Date of filing of Tax Audit & ITR
8 15 Dec 2020 Direct Taxes Professionals’ Association, Kolkata Extend due date of ITR & Tax Audit for AY 2020-21
9 16 Dec 2020 Lucknow CA Tax Practioners’ Association Extend Due date for filing Tax Audit Report & ITR
10 16 Dec 2020 Jamshedpur Chartered Accountants Extend Due Date of filing Tax Audit & ITR to 31.03.2021
11 13 Dec 2020 Direct Taxes Committee of ICAI ICAI requests for extension of various Income-tax due dates
12 10 Dec 2020 Udaipur Tax Bar Association Further extend due dates of ITR & Tax Audit Reports for FY 2019-20
13 15 Dec 2020 CA Social Affiliation (CASA) Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21
14 19 Dec 2020 Chartered Accountants Association, Jalandhar Extend Due Dates for Tax Audit and Income Tax Return Filing
15 19 Dec 2020 All India Federation of Tax Practitioners (CZ) Request for extension of due dates of Tax Audit Reports/ITR
16 19 Dec 2020 Vyyapaar Mandal Association, Nagore & AIMTPA Extended Income Tax & GST Audit/Return/Compliance dates
17 17 Dec 2020 Emerging Businesses Chamber Of Commerce Extend due dates for Income Tax Audit & Returns for AY 2020-21
18 Dec 2020 The Uttar Pradesh Tax Bar Association Representation for Extension of time for Tax Audit & Return
19 19 Dec 2020 Tax Bar Association, Guwahati Extend Tax Audit/ITR due dates for AY 2020-21
20 21 Dec 2020 Tax Bar Association, Guwahati Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20
21 17 Dec 2020 Karnataka State Chartered Accountants Association Waive Late Fees for Delayed Filing of GST Returns
22 15 Dec 2020 Direct Taxes Professionals’ Association Extend Vivad Se Vishwas Scheme due date to 15.03.2021
23 15 Dec 2020 Direct Taxes Professionals’ Association Extend due date of AGM to 31st March 2021
24 15 Dec 2020 Association of Tax payers & Professional, Agra Extend due of GSTR-9, GSTR-9A & GSTR-9C
25 08 Dec 2020 Tax Bar Association (Regd), Allahabad Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C
26 08 Dec 2020 Tax Consultant & Practitioners Association of Kerala Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20
27 21 Dec 2020 Tax Bar Association, Guwahati Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021
28 22 Dec 2020 Income Tax Bar Association, Lucknow Extend Time for filing ITR & Audit Report for A.Y 2020-21
28 22 Dec 2020 53 GST and Trade Associations 53 Associations requests Extension for GSTR 9, 9A & 9C
29 16 Dec 2020 Chandigarh Chartered Accountants Taxation Association Extend Income Tax & GST Return & Audit due dates
30 22 Dec 2020 Bhayander CA Social Group Request to extend Due date of Annual GST Return & Audit
31 22 Dec 2020 Luminaires Accessories Components Manufacturers Association Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21
32 22 Dec 2020 All Professionals, Tax Payers and Stakeholders Open letter for extension of Due dates under Income Tax and GST
33 22 Dec 2020 Punjab Accountants Association Extend due date for filing ITR & Tax Audit Report- AY 2020-21
34 22 Dec 2020 Bhayander CA Social Group Extend Income Tax Audit & ITR Due dates for AY 2020-21
35 23 Dec 2020 The Tax Bar Association, Odisha Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme
36 21 Dec 2020 Sales Tax Bar Association, Delhi Extend Tax/TP Audit & ITR Due dates for AY 2020-21
37 23 Dec 2020 Direct Taxes Professionals’ Association Extend Income Tax, Companies & CGST Act compliance due dates
38 24 Dec 2020 ICSI Extend due dates of CFSS, LLPSS, Charge Forms, Meetings
39 24 Dec 2020 All Odisha Tax Advocates Association Extend due date for filing TAR/ITR/GSTR9/9A/9C
40 25 Dec 2020 BJP Economic Cell, Rajasthan Extend Income Tax, GST, LLP, Company Law due dates
41 23 Dec 2020 Hyderabad Chartered Accountants’ Society Extend Due date under GST and Income Tax
42 22 Dec 2020 A. P. Tax Bar Association, Vijayawada Extend date of filing of GSTR 9, GSTR 9C and IT returns
43 03 Jan 2021 National Company Law Tribunal Bar Association Representation for further extension of CFSS 2020
44 25 Nov 2020 Merchants Chamber of Uttar Pradesh Request for extension of Company Fresh Start Scheme 2020
45 04 Jan 2021 Adv. Anuj Bhatt Request to President to take Suo-Moto cognizance of GST Issues
46 03 Jan 2021 The Chamber of Tax Consultants Extend Income-tax due dates with humane approach
47 01 Jan 2021 WMTPA Highly Disappointing GST Audit Due Date Extension
48 01 Jan 2021 The A.P. Tax Bar Association, Vijayawada Extend due date of Form GSTR 9 and 9C for year 2018-19

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46 Comments

  1. AJAY KUMAR BHAGAT says:

    at present maximum number of small businessman
    who could not deposit the late fee because of their
    business position is very dull.therefore the late fee
    should be completely waived off for nil turnover & a little turnover.

  2. S.PAULRAJ says:

    KINDLY CONSIDER LATE FEE FOR VERY TINY / MSME UNITS LESS THAN 20 L TURNOVER FROM JULY 2017 AND ALLOW TAX PAYER LIKE THEM TO PAY THEIR TAX PEACEFULLY SO THAT THE COUNTRY CAN HAVE A REAL AND BETTER GROWTH RATE NOT ONLY BY PAPER BUT BY REAL.

  3. Kamalbhasin says:

    Dear sir /madam ..I filled my June 3b return and from July I can’t able to filled the 3b returns …due to lockdown and covid…I my self was the covid patient …and not having the business from last 24 months and filling nil return ..now the late fee is very high and I have still no business.i can’t pay approx 25 thousand as late fee having no income .pl.tell me what I can do for waiver

    1. Urvil Sharma says:

      Hi, I am urvil Sharma. I am having experience of 3 years in the taxation field.
      For the last 3 months, I am working on how to reduce late fees & I have deal with more than 20 clients.
      What’s up @ 93191.55263

  4. Ashar Khan says:

    I have purely nil return with Zero revenue (no purchase and no sale) so far, my startup is already closed which I started during Covid.
    Please request you to waiver off my GST late fee.

    1. Urvil Sharma says:

      Hi, I am urvil Sharma. I am having experience of 3 years in the taxation field.
      For the last 3 months, I am working on how to reduce late fees & I have deal with more than 20 clients.
      What’s up @ 93191.55263

  5. venusteacompany says:

    Dear Sir/Madam,
    We have filed Composition annual returns for the period 2019 -2020.Unfortunately now in the portal it is showing the returns are not filed for the period 2019-2020 and fine is applied on it. Kindly advise us, what has to be done?

  6. sukra agency says:

    Dear Sir/Madam,
    We have filed Composition annual returns for the period 2019 -2020.Unfortunately now in the portal it is showing the returns are not filed for the period 2019-2020 and fine is applied on it. Kindly advise us, what has to be done?

  7. AONETEXTILES says:

    Dear Sir/Madam,
    We have filed Composition annual returns for the period 2019 -2020.Unfortunately now in the portal it is showing the returns are not filed for the period 2019-2020 and fine is applied on it. Kindly advise us, what has to be done?

  8. PRESTIGE COLLECTION says:

    Dear Sir/Madam,
    We have filed Composition annual returns for the period 2019 -2020.Unfortunately now in the portal it is showing the returns are not filed for the period 2019-2020 and fine is applied on it. Kindly advise us, what has to be done?

  9. MABANGALS says:

    Dear Sir/Madam,
    We have filed Composition annual returns for the period 2019 -2020.Unfortunately now in the portal it is showing the returns are not filed for the period 2019-2020 and fine is applied on it. Kindly advise us, what has to be done?

  10. KASHMIR EMPORIUM says:

    Dear Sir/Madam,
    We need late fee waiver from July 2017 to March 2021 GSTR3B and composition returns. We are a small business people.

  11. PRINCE BOOK HOUSE says:

    Dear Sir/Madam,
    We need late fee waiver from July 2017 to March 2021 GSTR3B and composition returns. We are a small business people.

  12. Mahalakshmi Agencies says:

    Dear Sir/Madam,
    We need late fee waiver from July 2017 to March 2021 GSTR3B and composition returns. We are a small business people.

  13. tamilnaduhandloom says:

    Dear Sir/Madam,
    We need late fee waiver from July 2017 to March 2021 GSTR3B and composition returns. We are a small business people.

  14. Sandeep says:

    Late fees should be waived off for Small traders and manufacturers having turnover upto 1.5crore per year. This will help them to survive in this COVID19. Please kindly consider.

  15. C.S.Selvaraj says:

    DUE TO COVID 19 MY TINY BUSINESS ALSO AFFECED VERY ADVERSELY. I HAVE TO PAY JUST BELOW Rs.12,000/- GST(3B CATEGORY) FOR THE PERIOD FROM 01.06.2020 TO 31.12.2021. MY TURNOVER IS JUST AROUND RS.2,25,000/- BELOW FOR THIS 6 MONTHS. I CANNOT ABLE TO THINK THE PENALTY EVEN I DO NOT HAVE TO THAT MUCH THE PROFIT. I HEAVELY UPSET AND WORRIYING ABOUT PENALITY. PLEASE WAIVE OFF THE PENALITY UPTO 31ST MARCH 2021 WHICH WILL SOLVE OUR WORRIES DUE TO HEAVY FINANCIAL CRISIS.

  16. Kaushal Kumar Singh says:

    GST late fee is KALA PANI saja to a common ‘or’ Normal businessman. Government is taking late fee from NIL file return and not know about GST return or not guide by him accountant. – Request to government please take a minimum (Amount) gst late fee from nil file return gst account holder.

  17. CA NARENDRA SEKSARIA says:

    LATE FEES MUST BE WAIVED UNDER 3ACTS ITAX-GST -COLAW-NOT ASKING REPEAL OF 3ACTS-WAIVER BE FOR MSEMS-ONLY NO NO FOR BIG CORPORATE -LAST CHANCE SAY UP TO 31-12-20-A NEW YEAR GIFT OF 2021 FROM FM-PM

  18. Praveen Kosanam says:

    We are a startup and not many accountants are available to provide consultancy on this and we have to pay a hefty price for this… We are not even getting revenue and this will be a big set back.. Govt should do something

  19. AJIT KUMAR SINGH says:

    IT’S REALLY HARDSHIP FOR US TO PAY LATE FEES ON NIL RETURN AS WE SMALL TAX PAYERS NOT ABLE TO MAINTAIN OUR BOOK PROPERLY AND ALSO NOT ABLE TO PAY LATE FEES IN SUCH A LARGE AMOUNT.

  20. ROHIT SINGH says:

    why government penalty for late fees very frustrating this because small traders who’s start new business and business is not proper work now how to afford penalty for gstr 3b late penalty. it should be wave off and as per penalty government should be claim trader ITC zero.

  21. lolakshi says:

    pls consider who have not crossed turnover 25 lacs in year and also who has started business in september 2019 because the business is going to set up by 6 months but due to covid pandamic these kind of small business people suffered a lot and also many people died because of covid there are many examples if you search who are taken gst certificate in 2019 and 2020 so i request on behalf of all the business people please kindly waive off the penalty and give relief for to do good business in future ….

  22. SPM says:

    GST action should be sweet for all tax payer and practitioners,The Govt has told at the time introduction of the ACT but small tax payers and businessman are not able to file returns and they have not taken even input in time as their bills of purchases was not updated in time and loose input despite this they are not able to file returns in time and have to face action and pay penalties and have to do all formalities.
    How they can take input and upload their bills which they forgotten to do in 2017,2018 and 2019 and even not shown in the GSTR 3B and even they have not taken input of the stock on 1.7.2017 and could not file trans-1 and Dept has told if they have technical problems than they prove it .Small Business can not go to Court like big business people.

  23. Suraj Satoskar says:

    It’s shows intend of closing small businesses. Implementation of GST already troubled small businesses and whatever left now this late fees in present pandemic. Give some relief to small businesses and Reduce late fee by giving extended date at least for FY 20-21 which is in complete lockdown to file GST returns.Govt. Displaying its seriousnes towards problem faced by small taxpayers in present pandemic. No meeting of
    GST Council for last 2 months. Need GSTAmnesty At least for FY 20-21 for survival of small busineses. said period was in complet lockdown and many tax payers and profesional were covid infcted and in isolation and hospitalisedEveryday GST compliances are added. How will small businesses do it promptly in this pandemic with limited staff. they have missed return filling for which they have to pay huge late fee.

  24. U.M.NATARAJAN says:

    Late fees should be waived off for Small traders and manufacturers having turnover upto 1.5crore per year. This will help them to survive in this COVID19. Please kindly consider.

  25. Manbir Chadda says:

    Waiver of Late fees and penalty for the year 2020-2021 should be atleast given to the small traders and businesses (under 5 crore annual turnover).
    If government can distribute free food grain and free money to the (non-taxpayer) migrant workers and villagers during lockdown, then they can also consider to waive of the unnecessary gst late fees and penalty for the (taxpayer) small traders and businesses.

  26. CA. Prof. VimalKumar KamalKant Ashar says:

    Filing of NIL return under any law is just a procedure, if not complied will not result in loss of any revenue to the government. Such provisions under any law are constitutionally invalid. We need to challenge such provisions in the supreme court.

  27. ANTONY KUNDUKULAM says:

    LATE FEE IS SAME FOR MICRO ENTERPRISES AND CORPORATE COMPANIES ? MICRO ENTERPRISES ARE STRUGGLING TO SURVIVE. WHEN COMPARED TO CORPORATE COMPANIES, MICRO AND SMALL ENTERPRISES ARE CREATING MORE JOB OPPORTUNITIES.

  28. palash mukherjee says:

    Govt.do not want to hear any request/appeal rather then enforce public(tax payer) to abide by the law/rules which is hardly possible to do.There is no pandemic for public(everything is normal) except for the Govt. itself

  29. GULAB ROHIT says:

    DUE TO COVID 19 NUMBERS OF SMALL TRADERS AND BUSINESSMEN PROFESSIONALS ARE NOT YET RUN THEIR BUSINESS NUMBERS OF CITIES AND STATES ARE CONTINUE LOCK DOWN AND DECLARED CONTAINMENT ZONE SO GST PENALTY MUST BE WAIVED FROM MARCH 2020 TO DECEMBER 20 AND DUE DATE MUST ME 31ST JANUARY 21 FOR LATE FILLING OF GST RETURNS FROM MARCH 20 TO DECEMBER 20 .

  30. NIRAV MEHTA says:

    Good Article,
    They should understand problems faced by Locals.
    By sitting in Air conditioned office they feel that everything okay outside.
    Small Traders are still not able to send their papers to their Tax Practitioners in Metros; Now Late Fees are like Sward on Their Head.
    If we tell The Administrators to send and receive papers physically; then they will refuse it, because of COVID.
    But in their opinion all others should do it.
    Whole Financial Team is Misguiding Their Boss.
    What can we do except writing frustration here?

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