GSTR-9 cannot be Filed after 3 Years from Due Date to File Returns: Madras HC Dismisses Challenge against Late Fee [Read Order]
The bench also noted that even if a notice in Form GSTR-3A had been issued, the petitioner would remain liable for late fee of ₹100 per day as per Section 47(2)
GSTR-9
GSTR-9
The Madurai Bench of the Madras High Court recently dismissed a writ petition filed by a trader challenging an order imposing late fee for failure to file the annual return in Form GSTR-9 for the financial year from April 2021 to March 2022.
The petitioner, M/s New Shivsakthi Traders (Shivsakthi Traders) was before the Madras High Court assailing an order dated 17.04.2025 passed under Section 73(1) and the consequential demand in FORM-DRC-07. Shivsakthi Traders sought to quash the show cause and penalty that had been levied upon them
Shivsakthi Traders was served a show cause notice dated 06.12.2024, calling upon the petitioner to show cause as to why late fee under Section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 should not be imposed for violating Section 44 read with Rule 80 of the GST Act for the concerned tax period.
The petitioner issued replies on 10.02.2025 and 19.02.2025 and admitted to non-filing of Form GSTR-9 and argued that the authorities ought to have first issued notice in Form GSTR-3A under Section 46 and Rule 68 of the Act.
GST on Real Estate & Works Contracts – Your Ultimate Guide to GST in the Real Estate Sector!, Click Here
The petitioner, represented by S. Kannan, claimed that a show cause notice issued without following Paragraph 4 of Circular No.129/19-GST dated 24.12.2019 vitiated the legitimacy of the late fee imposed under Section 47(2).
The State was represented by Mr. S. Suresh Kumar, Additional Government Pleader.
The Bench of Justice C. Saravanan observed that Section 44(1) of the GST Act mandates filing of the annual return in Form GSTR-9 and that Rule 68 required any registered person who failed to furnish returns to be issued an electronic notice in Form GSTR-3A.
Most importantly, the Court clarified that Section 44(2) bars a registered person from furnishing the annual return after expiry of three years from the due date for filing. The present dispute pertained to the 2021-22 financial year and therefore beyond the permissible three-year window to file belated returns.
The bench further recorded that even if a notice in Form GSTR-3A had been issued, the petitioner would remain liable for late fee under Section 47(2), which prescribes ₹100 per day subject to a maximum of an amount calculated at a quarter per cent of the defaulter’s turnover in the State or Union territory.
Accordingly, the Madras High Court proceeded to dismiss the petition and connected miscellaneous petitions.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
