Delhi GST Dept Issues Bulk Notices to Taxpayers for Non-Filing of Annual Returns

In recent days, the Delhi GST Department has sent GST notices in bulk to the taxpayers who have not filed their annual returns. Through these notices, the department has levied: general penalties under Section 125 and late fees under Section 47 of the GST Act for not filing GSTR-9 or GST Annual Return.

It was also been noted that the Delhi GST Department has levied late fees in several cases where the total turnover did not exceed Rs 2 crore. Taxpayers falling under this category are not obliged to furnish GSTR-9.

The Madras High Court, in a key ruling, clarified that cases where a late fee has already been imposed under Section 47 for late filing GSTR-9, a general penalty under Section 125 cannot be enforced.

Recently Delhi GST Department has sent Bulk GST Notice for Non-Filing of GST Annual Return in which they have Demanded for both General Penalty u/s 125 and Late Fee u/s 47.

As per Judgement of Madras High Court General Penalty u/s 125 Cannot Be Imposed Where Late Fee u/s 47 Is… pic.twitter.com/ycEWx6HN1q

— Pratibha Goyal (@PratibhaGoyal) April 28, 2026

The key understanding here is that the taxpayers should be aware of the conditions or circumstances under which GST penalties are imposed. If you have received a notice, then instead of handling the case by yourself, try to consult a tax professional to understand the seriousness or complexity of the matter. He/she can provide you with a detailed roadmap to navigate these complex regulations effectively.