QUESTION

Last date of filing of GSTR-9C for the FY 2017-18. Notification No. 06/2020-CT dt. 03.02.2020 talks about last date of GSTR-9 as on 07/02/2020 in respect of West Bengal. However, there is no mention of GSTR-9C. How much would be the late fee as per section 47(2) if GSTR-9C is filed late by 50 days?

ANSWER

FACTS OF THE CASE:
Notification No. 06/2020-CT dt. 03.02.2020 talks about last date of GSTR-9 as 07/02/2020 in respect of West Bengal. However, there is no mention of GSTR-9C.

LAW APPLICABLE:

SECTION 44 OF CGST ACT

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.   

SECTION 47 OF CGST ACT

'(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory.

Reply:
As per sub section (2) of Section 44 of CGST Act registered person who is required to get his accounts audited (i.e. whose turnover exceeds 5 crores) shall furnish, electronically, the annual return under section 44(1) along with a copy of the audited annual accounts and a reconciliation statement.
Therefore the due date of GSTR-9 and GSTR-9C is same i.e. 31st Dec following the end of Financial year. Thus if the date of filing GSTR-9 is extended, due date of GSTR-9C will also get extended accordingly.

Late fee for delay in filing of GSTR-9 by 50 days amounts to Rs 10000/- (50*200) i.e. 5000/- CGST and 5000/- SGST subject to the maximum of quarter percent of turnover.

Further question received
However, I have a different view on this issue. Section 47(2) talks about the "RETURN". Whereas, as per sec 44(2), GSTR-9C is a "reconciliation statement" and not a "Return". Hence, the penalty under sec 47(2) should not be applicable on GSTR-9C.

Since there is no specific penalty mentioned anywhere else, a general penalty under sec 125 should be levied.

Further Reply:
You have rightly mentioned that Section 47(2) prescribes late fee for delay in filing of GSTR-9. There is no specific provision for GSTR-9C late fee. Hence, provisions of section 125 i.e. General penalty will be applicable. However we advise you to pay general penalty only when the same is imposed by the Department.

You are requested to please refer to our reply dated 08/09/2021, we have mentioned late fee for delay in filing of GSTR-9 and not GSTR-9C.(Reply dt. 08/09/2021)