The Traders of India faced huge difficulties in Filing GST returns for the Month of July and August 2017. On account of Technical system error, and failure of new Designed GST Website, they could not file GST returns within due date, many of them have wrote emails to Helpdesk of GST Council, but their mails were not answered. Now they are able to file those returns (it seems now technical error is taken care by GST Council) but they are FORCED to pay GST late FEES/PENALTIES for late filing the GST return, Why they shall pay penalties for inefficiency of GST Website.
However the Automatically collecting of GST Late fees is against the GST Law, because as per Section 46 of GST Act provide that, if a person failed to file return, the notice shall be issued to registered person for its failure to file the return asking him to furnish such return within 15 days In such form and manner as may be prescribed, and rule 68 Chapter VIII of CGST Rules 2017 provide that notice shall be issued in Form GSTR-3A.
Therefore this penalty in form of Late Fees is unconstitutional and unjustifiable. Hence request to drop the further Calculation of Late fees in GTS Website and reverse the penalty in the Traders Cash Ledger of GST Account, Therefore the filing of returns got delayed as the GST website system was not working properly and now the Government had held the traders responsible for the same by levy the GST late fees and GST penalty, which is against the Natural Justice.
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