When a mandatory reconciliation statement is required to be filed along with an annual return, the return remains incomplete without it. Consequently, the failure to submit the statement within the statutory deadline constitutes a failure to furnish the return, triggering late fee provisions.

ORDER :

D.BHARATHA CHAKRAVARTHY, J.

Whether a late fee can be levied under Section 47 of the Central/ TAMIL NADU GOODS AND SERVICES TAX ACT , 2017 for non-filing of Form GSTR-9-C within time is the question raised in the instant writ petition.

2. The writ petition challenges the impugned order of assessment dated 04.12.2025, passed under Section 73 of the TAMIL NADU GOODS AND SERVICES TAX ACT , 2017 (hereinafter referred to as ''the TNGST Act, 2017''), under which the petitioner has been directed to pay a late fee of Rs.84,700/- for SGST and Rs.84,700/- for CGST, totalling Rs.1,69,400/- for belated filing of the reconciliation statement in Form 9-C.

3. The impugned order rests on the fact that, for the Assessment Year 2021–2022, the deadline for filing the annual return in Form GSTR-9 was 31.12.2022. The petitioner filed the return late on 13.01.2023, a delay of 13 days. The petitioner does not contest this delay and has, in fact, paid the applicable late fee.

4. However, 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. The petitioner failed to do so and filed it belatedly only on 09.05.2025. Treating the date of filing of Form GSTR-9C as the date of proper filing of the annual return in Form GSTR-9, the respondent has calculated the delay and levied the late fee.

5. The learned counsel for the petitioner argued that, under Section 47 of the TNGST Act, 2017, the late fee is only applicable for delays in filing the annual return in Form -9. Since the return was filed 13 days late, for which the late fee has already been paid, it cannot be extended to cover the delay in filing the reconciliation statement. Therefore, the impugned order is unsustainable.

6. It is contended that the requirement to file a reconciliation statement is not mandatory as per Section 44 . It is only under Rule 80 (3) of the TAMIL NADU GOODS AND SERVICES TAX RULES , 2017 (hereinafter referred to as ''the TNGST Rules, 2017) that it is made mandatory for persons with a turnover of Rupees Five Crores and above. Section 47 also does not cover violations of the Rules.

7. It is further argued that since the assessment is for the year 2020-2021, the amnesty granted for filing the annual return in Form-9 by waiving the penalty above Rs.10,000/- should be taken into account, and a higher penalty need not be levied for Form GSTR 9-C.

8. Mr.N.Sudalai Muthu, the learned counsel for the petitioner would rely upon the judgment of the Kerala High Court in Anishia Chandrakanth Vs. Superindentent, Central Tax & Central Excise, (2024) 162 taxmann.com 115 (Kerala) : 2024:KER:27620 in support of his submission.

9. Per contra, Mr.R.Suresh Kumar, the learned Additional Government Pleader appearing for the respondent, submitted that Section 44 of the Act was substituted by Act 13 of 2021, with effect from 01.08.2021. Consequently, Rule 80 of the Central Goods and Services Tax Rules, 2017 was also amended, and sub-rule (3) was introduced with effect from 01.08.2021. The said Rule mandates the filing of a reconciliation statement along with the annual return. Section 47 imposes a late fee for non-filing of returns as required under Section 44 . Since the petitioner failed to furnish the reconciliation statement within the stipulated time, the levy of a late fee is justified. Even with reference to the amnesty, the petitioner failed to avail of it by not filing Form GSTR-9-C within the period