GST DAILY – 449 : Assessee is entitled to late fee waiver for belated GSTR-9 and GSTR-9C filings under amnesty scheme: HC

THE HON’BLE HIMACHAL PRADESH HIGH COURT IN THE CASE OF 

R.T. Pharma V/s Union of India, decided on 21-12-2024

 👉 Issue:-

✔️ Is Assesseeget entitled to late fee waiver for belated GSTR-9 and GSTR-9C filings under amnesty scheme?

👉 The Hon’ble High Court Judgement:-

✔️ Where GSTR-9 and GSTR-9C returns for period 2022-23 were filed belatedly on 13-3-2023 instead of due date i.e. 7-2-2022, in view of Notification No. 7/2023-CT, dated 31-3-2023, which provided amnesty scheme for taxpayers who filed GSTR-9 and GSTR-9C returns during period 1-4-2023 to 30-6-2023 for period 2022-23 onwards, benefit of waiver of late fee under said Notification was to be extended to assessee.

Section 44, read with section 47, of Central Goods and Services Tax Act, 2017