TMI Blog2024 (4) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2021, taxpayers are now required to self-certify a voluntary reconciliation statement and file it with the tax authorities on or before 31st December of the year following the relevant financial year. The format of Form GSTR-9C has been modified to support self-certification. It is evident from amended Section 44 which provides that the taxpayer shall furnish an annual return which may include a self-certified reconciliation statement, with the audited annual financial statement. It is not in dispute that the GST portal does not support payment of late fee for late filing GSTR-9C. The GST portal enables to charge late fee for GSTR-9 only. The other returns for which the late fee is collected are GST 3B (monthly return) GSTR 4 (annual return of composition levy) GSTR-5 (return for non-resident taxable person), GSTR-5A (summary return reporting OIDAR service from outside India made to non-taxable persons in India), GSTR-6 (monthly return by input service distributor), GSTR-7 (returns for persons deducting TDS), and GSTR-8 (monthly returns for e-commerce operators). Annual return GSTR-9 filed without 9C may be deficient attracting general penalty. However, late fee cannot be made ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cern dealer under the CGST / SGST Act, 2017 and Rules made thereunder. The petitioner is engaged in trading of paint, cement, aluminum sheets and hardware etc. The petitioner has been filing his proper returns and paying the tax dues thereon. However, the petitioner did not file his returns within the prescribed time limit under the Statute. As per Section 44(1) r/w Rule 80 of the CGST / SGST Act, the annual return Form GSTR-9 is to be filed before 31st December following the end of such financial year. 4. The Government realising the difficulties in initial stage of implementation of GST regime particularly Rule 80 of the GST Rules, 2017, and prevailing of Covid -19 pandemic, extended the last date to file the returns for the financial years 2017-2018, 2018-2019 and 2019-2020 by the notification No.6/2020-CT dated 03.02.2020, 80/2020-CT dated 28.10.2020 and 4/2021-CT dated 28.02.2021 respectively. 5. The petitioner has paid tax due and interest for filing the returns along with the prescribed late fee under Section 47 of the CGST / SGST Act. The following chart would show the due date and filing of the return in FORM GSTR-9 and filing of reconciliation statement in FORM GSTR-9C. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 to 2021-2022, time for filing the returns in GSTR-9 and 9C was initially provided upto 30.06.2023. By the subsequent notification No. 25/2023, i.e., 30.06.2023, it was extended up to 17.07.2023. Under the said Amnesty Scheme, the late fee in excess of Rs. 10,000/- to be paid under Section 47 of CGST / SGST Act, with respect to the returns for the financial years 2017-2018 to 2019-2020 has been waived. 11. It is submitted that the petitioner had filed the annual return for the said year as early as in the years 2020-2021 and before the commencement of the Amnesty Scheme, i.e., on or before the commencement of the Amnesty Scheme with effect from 01.04.2022 and therefore, it is submitted that the petitioner should also be extended the benefit of the said notifications, and the order in question in Ext.P4, be set aside. 12. On the other hand, Mr. Sreelal Warrier, the learned Standing counsel appearing for the respondents in the writ petitions has supported the stand of the revenue that the Amnesty Scheme is applicable only to the persons who had not filed the return for the financial years 2017-2018, 2018-2019 and 2019-2020, and not the persons who had filed the return for the said f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-9C can be summarized as; a taxpayers having aggregate turnover upto Rs. Two Crores was to get accounted, audited annually under Section 35(5) of the CGST Act under Section 35(5) of the CGST / SGST Act and prepare an audited annual financial statement. After the conclusion of the GST Audit, Form GSTR-9C reconciliation statement had to be prepared with mention of any differences between the audited financial statement and Form GSTR-9 (GST annual return) for the financial year and certified by the same Auditor / CA/ CMA. The then Form GSTR-9C had two parts; a) Reconciliation statement with the mention of any differences and additional liability due to non-reconciliation; b) Certification by the Auditor / CA / CMA. 20. Once the certification was complete, taxpayers needed to file both Form GSTR-9 and GSTR-9C on the GST portal on or before 31st December following that financial year. Additional liability reported in GSTR-9C was to be paid through Form DRC 03. Unamended Section 44 which provided for filing annual return would read as under:- S. 44: Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C , electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 21. The substantial changes have been brought in by the Finance Act, 2021 with effect from 01.08.2021 in respect of filing the annual return as GSTR-9C. Section 44 stands amended with effect from 01.08.2021. The amended Section 44 on reproduction would read as under:- S. 44 (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recomm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 01.08.2021, taxpayers are now required to self-certify a voluntary reconciliation statement and file it with the tax authorities on or before 31st December of the year following the relevant financial year. The format of Form GSTR-9C has been modified to support self-certification. It is evident from amended Section 44 which provides that the taxpayer shall furnish an annual return which may include a self-certified reconciliation statement, with the audited annual financial statement. 23. Though Section 44 uses the phrase shall furnish an annual return which may include, however, the amended Rule 80 makes GSTR-9C mandatory for the taxpayer, whose aggregate turnover above Rs. Five Crores. 24. It is not in dispute that the GST portal does not support payment of late fee for late filing GSTR-9C. The GST portal enables to charge late fee for GSTR-9 only. The other returns for which the late fee is collected are GST 3B (monthly return) GSTR 4 (annual return of composition levy) GSTR-5 (return for non-resident taxable person), GSTR-5A (summary return reporting OIDAR service from outside India made to non-taxable persons in India), GSTR-6 (monthly return by input service distributor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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