9911796707
TMI BlogAPGST Act, 2017- Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9CX X X X Extracts X X X X X X X X Extracts X X X X ..... oard of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi. ORDER: Representations have been received seeking clarification regarding levy of late fee payable for delay in furnishing of reconciliation statement in FORM GSTR-9C. It has been requested to clarify whether late fee under section 47 of Andhra Pradesh Goods and Services Tax Act, 2017 (herein after referred to as the "APGST Act") will be leviable where reconciliation statement in FORM GSTR-9C is not furnished by the registered person along with the annual return in FORM GSTR-9 but is filed subsequently beyond the due date of furnishing of annual return. 2. In order to ensure uniformity in the implementation of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C. From 01.08.2021 onwards, sub-rule (3) of rule 80 of APGST Rules provides that taxpayer with aggregate turnover during a financial year exceeding five crore rupees, shall furnish a self certified reconciliation statement as specified under section 44 of the APGST Act in FORM GSTR-9C along with the annual return in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year. 3.1 Therefore, on a combined reading of section 44 of APGST Act with rule 80 of the APGST Rules, it can be concluded that both pre and post amendment, the provisions mandated that registered persons required to furnish an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C are furnished. If only return in FORM GSTR9 is furnished and reconciliation statement in FORM GSTR-9C is required but not furnished, annual return under section 44 of APGST Act cannot be said to have been furnished. 3.3 In view of the above, it is clarified that late fee under sub-section (2) of section 47 of the APGST Act, is leviable for the delay in furnishing of complete annual return under section 44 of the APGST Act, i.e. both FORM GSTR-9 and FORM GSTR-9C (where FORM GSTR 9C is also required to be furnished) and the late fee shall be payable for the period from the due date of furnishing of the said annual return upto the date of furnishing of the complete annual return ..... X X X X Extracts X X X X X X X X Extracts X X X X
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