12/08/2026
Attention Business Owners & Professionals!
The GST department has aggressively started issuing DRC-01/DRC-01A notices demanding separate late fees for GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement). Legally, this double taxation approach is highly disputable. As per Section 44 of the CGST Act, GSTR-9C is an integral part of the annual return filing process and not a standalone return under Section 39 or 45.
Various judicial precedents, including recent High Court observations, support the view that once the late fee for GSTR-9 is accounted for, a separate penalty under Section 47 for GSTR-9C is unsustainable. Don't just pay up blindly! Review your notices factually. Make sure to save this post for your next assessment reference!
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