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Can commissioner waive penalty of late filling gst return?

idrees doulatganj wala (Chartered Accountant) (25 Points)

08 May 2018

One of client has not filled gst return "NIL Return" from Month of August 2017 to March 2018.

Now can commsioner of any authority can waive or reduce the penalty?

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3 Replies

CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 08 May 2018

128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.

Thus commisioner do not have the power to waive penalty, this power lies with Govt. Only Govt. by notification can waive the penalty.

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vishal jha (6 Points)
Replied 01 October 2020

One of my Clint doesn't file gstr 3b from April 2019 his registration get cancelled ( suo moto) I have filled revocation application on 24/7/2020 online government waiver off penalty till 30 sep 2020 I have sumit all the documents. On 28 sep and again on 30 September gst officers unsure me to activated my gst number so i can file my returns , but he revoke gst number on 1 oct. My Clint doesn't able to pay penalty as it was around 70000 . So any alternative Way's to waiver of penalty kindly help..