is penalty applicable on late payment of liability paid through gstr3b. In audit gst officer want penalty on late payment through 3b. under section 74(5) , 73(11) or 125. why penalty when tax is already paid in 3b.
73 & 74 can be imposed if you have not paid or short paid any taxes. In your case, you have already paid taxes, only the point is after due date but before any notice by deptt.
The officer should not invoke 125 just like that. Mere late deposition of tax is not a ground for 125 as you have already been charged under 50.
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