The ruling in brief
Where petitioner failed to furnish annual return in Form GSTR-9 by due date, statutory late fee under section 47 was attracted, as it applies to both belated filing and non-filing, making the imposition of late fee and penalty valid and argument that late fee is not leviable for non-filing, untenable.
Where taxpayer failed to furnish annual return in Form GSTR-9 and was levied both late fee and general penalty, since no separate penalty was prescribed for such non-filing, general penalty under section 125 was applicable in addition to late fee, so levy of both was justified and challenge by taxpayer was rejected
Provisions considered
Section 47, read with section 44, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017; Section 125, read with sections 44 and 47, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017