Late fees GSTR 9, Goods and Services Tax - GST

[VishnuPriya R]

We have filed GSTR 9 for FY 2018-19 on 28-01-2018. We have received notice asking for late fees for GSTR 9. However on filling, the late fees was not calculated. The GSTR 9 was accepted by the GST Portal.

And by Notification No. 7/2023 Central Tax dated 31-03-2023 as amended NOTIFICATION NO. 25/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023:

Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the ¹[31st day of August, 2023],

Notification No. 7/2023 Central Tax dated 31-03-2023 as amended NOTIFICATION NO. 25/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023:

Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the ¹[31st day of August, 2023],

In our case, we have filed prior to this amensty scheme. Can we also take benefit of this benefit?. Or any remedy available for this issue.

Posts / Replies

[VishnuPriya R]

Contiuation to the query. The GSTR 9 return was filed on 28-01-2023. Sorry for the typo error.