2026-VIL-426-MAD
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SGST High Court Cases

GST – Non-filing of Form GSTR-9C along with the annual return in Form GSTR-9 - Levy of Late fee for delayed filing of reconciliation statement in Form GSTR-9C - Whether a late fee can be levied under Section 47 of the CGST Act, 2017 for delayed filing of Form GSTR-9-C – HELD - Since the petitioner’s turnover exceeded Rs.5 crores, a reconciliation statement in Form GSTR-9C was required to be filed along with the Annual Return. Section 44 mandates the filing of an annual return, which may include a reconciliation statement. The late fee is applicable if there is a failure to furnish the returns as required under Section 44 of the Act - The Rule 80(3) of the CGST Rules, 2017 also specifies that the reconciliation statement (Form GSTR-9C) has to be furnished "along with" the annual return (Form GSTR-9), making it a mandatory requirement. Therefore, the non-filing of Form GSTR-9C would constitute non-filing of the returns as required under Section 44, enabling the levy of a late fee under Section 47 of the Act – In the Form GSTR-9-C the assessee has to self-reconcile the Turnover, Tax Paid, Input Tax Credit and other details on the basis of the audited Annual Financial Statement, which only completes the annual return in Form GSTR-9. Thus, if a person files Form GSTR-9 without Form GSTR-9-C, it would amount to non-filing of returns as required under Section 44 of the Act, entitling the authorities to impose the late fee. Since these questions in detail were not dealt with by the Kerala High Court in Anishia Chandrakanth case, unable to agree with the decision rendered therein - The writ petition is dismissed
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