DIN-20010592WJ00001HB71E
It is informed that, you have filed Form GSTR-3B returns for the period mentioned in the table below belatedly without discharging the applicable interest payable on delayed payment of tax under Sub-section (1) of Section 50 of Central Goods and Services Tax Act, 2017. The details are furnished below:-
|
|
|
(Amount in Rupees) |
|||||
|
Financial Year |
Month |
Cash offset |
ITC offset |
No. of days Delayed |
Interest @ 18% on Cash offset |
Interest @ 18% on ITC offset |
Total Interest |
|
2017-18 |
07/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
08/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
09/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
10/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
11/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
12/2017 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
01/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
02/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
03/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
TOTAL |
0 |
0 |
0 |
||||
|
2018-19 |
04/2018 |
27048 |
0 |
2 |
26 |
0 |
26 |
|
05/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
06/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
07/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
08/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
09/2018 |
36585 |
5514 |
11 |
198 |
29 |
228 |
|
|
10/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
11/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
12/2018 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
01/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
02/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
03/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
TOTAL |
225 |
29 |
255 |
||||
|
|
|
|
|
|
|||
|
2019-20 |
04/2019 |
66480 |
0 |
31 |
1016 |
0 |
1016 |
|
05/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
06/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
07/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
08/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
09/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
10/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
11/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
12/2019 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
TOTAL |
1016 |
0 |
1016 |
||||
|
|
GRAND TOTAL |
1241 |
29 |
1271 |
|||
Therefore, it is requested to verify the same and pay the interest liability (which may be rectified at your end after proper reconciliation) for period from July,2017 to December,2019 immediately under intimation to this Office along with payment particulars failing which recovery action may be initiated under Section 79 of CGST Act, 2017 read with Section 75(12) of the Act to safeguard Government revenue.
Please ignore the previous mail on this matter if already received.
The matter may please be treated as Most Urgent/Top Priority.
Regards,
Superintendent,
GST & Central Excise,
Kindly help, how to pay the interest ?
can I pay in next month GSTR-3B filing ?
what is the process ?
CAclubindia
