Payment of Recovery of Interest Payable on late filling

This query is : Resolved

Deepak Rawat (Querist)
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10 April 2023 Hi Experts,
I have received a Notice, through mail, from GST Departement for Recovery of Interest Payable on late filling of GSTR-3B upto March 2022.
I think it will be paid through DRC-03 but under which section will it be paid ? Please guide.

Further, Kindly advise should I visit to Department with DRC-03 or simply intimate on same mail with attached challan ?

CA SANDESH MAHIPAL

CA SANDESH MAHIPAL (Expert)
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24 April 2023 Yes Deepak Ji, you are right. It will be deposited via DRC-03 and relevant section is 50 of CGST Act, 2017.
You can intimate the same to department via mail and I advice you to send hardcopy also to department via Speed post. If it is easy for you to visit the department then you can submit hard copy and take receiving.

Feel free to contact for further queries.

Regards

Deepak Rawat

Deepak Rawat (Querist)
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24 April 2023 Thank You So much sir...
I have paid the same through DRC 03. Will department take any action like acceptance or anything else? OR will I get any intimation from department?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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09 August 2024 To handle the payment of interest on late filing of GSTR-3B as per the notice from the GST department, you need to follow a structured process. Here’s how you can manage it:

### **Payment of Interest on Late Filing**

1. **Filing through DRC-03:**
- **Form DRC-03** is used to make payments related to any interest, penalty, or other dues as specified by the GST authorities.
- **Section for Payment:** Payments made using DRC-03 are generally categorized under the relevant sections for interest and penalties as per GST rules. Typically, you do not need to specify the section manually, as the system will categorize the payment based on the details provided in the form.

2. **Steps to Pay Interest through DRC-03:**
- **Log in to GST Portal:**
- Go to the [GST Portal](https://www.gst.gov.in).
- Log in using your credentials.
- **Navigate to DRC-03:**
- Go to the **“Services”** tab.
- Under **“Payments”**, select **“Create Challan”** and choose **“DRC-03”** from the options.
- **Enter Details:**
- Enter the relevant details including the amount of interest, and reference number of the notice received.
- **Generate and Pay Challan:**
- Generate the challan and proceed with the payment through the available payment modes (net banking, debit/credit card).
- **Download Payment Receipt:**
- After payment, download and save the receipt for future reference.

### **Communication with GST Department**

1. **Submit Payment Details:**
- **Via Email:**
- If you received the notice via email, you can reply to the same email, attaching the DRC-03 payment challan and receipt. Mention the details of the payment, including the reference number of the notice, the period for which interest is paid, and the challan number.
- **Visit to Department:**
- If the notice specifies any physical submission or if you prefer to do so, you can visit the GST department with a copy of the DRC-03 challan and the payment receipt. However, email communication is generally sufficient unless specifically instructed otherwise.

2. **Acceptance and Further Actions:**
- **Acceptance of Payment:**
- The GST portal will typically reflect the payment status once it is processed. The department may acknowledge receipt of the payment and update your account accordingly.
- **Monitoring Status:**
- You can monitor the status of your payment and any updates by logging into the GST portal. The department may send confirmation once the payment is processed and accepted.
- **Follow-Up:**
- If you do not receive any confirmation or update, follow up with the department either through email or a visit, referencing your payment details and notice number.

### **Summary:**

- **Payment Form:** Use DRC-03 to pay the interest for late filing.
- **Section for Payment:** The GST portal will handle the categorization based on the information provided.
- **Communication:** Reply to the notice via email with attached payment receipt, or visit the department if needed.
- **Confirmation:** Monitor the GST portal for updates on payment acceptance and follow up if required.

By following these steps, you should be able to address the notice and ensure that your payment is processed efficiently.

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