Penalty for GST Annual Return Late Filing जीएसटी एनुअल रिटर्न देरी से भरने पर लगेगा कितना जुर्माना
- GSTR 9A (Composition Dealer) Not filed by Due Date (Non Audit Case)
- GSTR 9 (Normal Taxpayer with turnover less than Rs 2 Crore) Not filed by Due Date (Non Audit Case)
- GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore ) and GSTR 9C not Not filed by Due Date (Audit Case)
- GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore ) filed by Due date But GSTR 9C Not Filed by Due Date (Audit Case)
- GSTR 9A (Composition Taxpayer) Not filed by Due Date (Non Audit Cases)
| Return Form No. | Minimum late fees for default (Rs.) | Maximum late fees (Rs.) |
| GSTR-9A (Composition Taxpayers) | For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act) | 0.50% of turnover in State or Union territory ( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST) |
- GSTR 9 (Normal Taxpayer with turnover less than Rs 2 Crore) Not filed by Due Date (Non Audit Case)
- GSTR 9 (Normal Taxpayer with turnover above Rs 2 Crore) and GSTR 9C not Not filed by Due Date (Audit Case)
| Return Form No. | Minimum late fees for default (Rs.) | Maximum late fees (Rs.) |
| GSTR-9 (Normal Taxpayers) | For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act) | 0.50% of turnover in State or Union territory ( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST) |
There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant.
| Return Form No. | Penalty |
| GSTR-9C Reconciliation Statement | In terms of Section 125 of CGST Act he shall be subjected to a penalty of up to 25,000/-. |
- GSTR 9 Filed before Due Date and GSTR 9C Not filed by Due Date (Audit Cases)
4(a) View -1 : There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant.
| Return Form No. | Minimum late fees for default (Rs.) | Maximum late fees (Rs.) |
| GSTR-9 Filed before Due Date | – | – |
| GSTR-9C not filed before due date | – | In terms of Section 125 of CGST Act he shall be subjected to a penalty of up to 25,000/-. |
4(b) View -2 : There may be another view that since the Annual return (GSTR 9) is to be accompanied with the report/Reconciliation Statement (GSTR 9C) , if not done it may amount to non-filing of return and late fee may be levied and in that case the general penalty in terms of Section 25 shall not be levied.
| Return Form No. | Minimum late fees for default (Rs.) | Maximum late fees (Rs.) |
| GSTR-9 Filed before Due Date | For failure to furnish return: Rs. 200 per day ( Rs 100 under CGST Act and Rs 100 under SGST Act) | 0.50% of turnover in State or Union territory ( 0.25% of turnover in State or Union territory under CGST and 0.25% of turnover in State or Union territory under SGST) |
| GSTR-9C not filed before due date |
Note
- Before filing GSTR 9/GSTR 9A file all returns due for relevant Financial year (GSTR 3B/ GSTR 1/GSTR 4) under GST.
- GSTR 9 has to be filed before filing GSTR 9C
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