GST U/s 122 (1) & (2) Notice Received for March-22 3B return late filed

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Sethu (Querist)
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03 May 2023
Registered person has been filed March 2022 3B return on 28/04/2022, 8 days delayed 3B return filed instead of filing 20/04/2022, has paid penal interest @ 18% p.a., for 8 days with late filing fees, but Jurisdiction authority has been issued a SCN (Not order) on 22.04.2022 subsequently taxpayer has saw SCN online in GST portal on 28.04.2022, immediately tax payer has replied response on 28/04/2022 to SCN online saying that due to year to year reconciliation it was 8 days delayed but interest and late fee has been paid. Authority has issued an order of penalty issued on 13.01.2022. Since, tax payer has been paid penal interest & late for 8days delayed GST 3B return filing on 28.04.2022, Jurisdiction authority was issued Demand Order on 14.01.2023, upon order now tax payer has gone to JC appeal, but JC Appeal also may insists penalty or may not. You all requested to suggest & clarify the following information about section 122 (2), since 3B return and interest paid on 28.04.2022 by taxpayer, is it valid the order issued on 13.01.2023 asking for penalty . Pls suggest
a) U/s 122(1) (iii)
1. Conditions: taxable person who- collections any amount as tax but fails to pay the same to the government beyond a period of three months
2. Penalty: ten thousand rupees or an amount equivalent to the tax not paid which ever is higher
3. Conclusion : Not applicable |As GSTR is filed before period three months.

b) U/s 122(2)
1. Condition:- Any registered person who supplies any goods or services or both on which any tax has not been paid or short paid.
2. Penalty: ten thousand rupees or ten per cent. of the tax due which ever is higher,
3. Conclusion :- Applicable: As Tax payer had not filed return GSTR 3B and not discharged liability for the month of when the jurisdiction Officer has passed an order imposing penalty under section 122(2) of GST Act for the said period.
Taxpayer Query: This penalty fully rely on 8 days of delayed return and tax payer has paid penal interest and late fee, hence 8 days delayed return filed before Authority was issued demand order issued on 14.01.2023 pertaining to March 22 return 3B and penal interest paid on 28.04.2022.
Pls suggest.......

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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04 May 2023 If your jurisdictional authority has issued order or SCN based on section 122(2) it doesn't look correct by the facts narrated by you because it is not the matter of tax not paid or short paid.

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