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TMI BlogLate fees GSTR 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of this benefit?. Or any remedy available for this issue. - Reply By VishnuPriya R - The Reply = Contiuation to the query. The GSTR-9 return was filed on 28-01-2023. Sorry for the typo error. - Reply By Sadanand Bulbule - The Reply = Dear Sir Looking at the specific time frame provided under the subject amnesty scheme of Section 128 to file the said return between the period from the 1st day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of April, 2023 to the 30th day of June 2023, admittedly your case does not fall under it, for having filed the said return on 28/01/2023 much prior to time frame fixed. Amnesty schemes are time bound per se, cannot be stretched backward or forward. For similar time frame, refer Section 128A as well. - Reply By Sadanand Bulbule - The Reply = Dear Sir In continuation of my above post, plz refer the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgement dated 09/04/2024 of the Hon'ble High Court of Kerala rendered in the case of Anishia Chandrakanth Vs. Superintendent of Central Tax in - 2024 (4) TMI 993 - KERALA HIGH COURT , you are eligible for 100% waiver of penalty on such late filing of GSTR -9 . - Reply By KASTURI SETHI - The Reply = I agree with the views of Sh. Sadanand Bulbule, Sir (at serial no. 3 above). The issue is squa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely covered by the Kerala High Court judgement reported as 2024 (4) TMI 993 - KERALA HIGH COURT As per R.K. Jain's GST- EXCUS, an Electronic Library by Centax Law Publications Pvt. Ltd. the above High Court Judgement has NOT been challenged by the department so far. However, the chances of challenging are slim. - Reply By Shilpi Jain - The Reply = Courts have generally taken liberal view in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of beneficial schemes. Reliance can be placed of these decisions and suitable reply can be filed to ask for the late fee waiver. - Late fees GSTR 9 - Query Started By: - VishnuPriya R Dated:- 6-11-2024 Last Replied Date:- 8-11-2024 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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