{"id":2108,"date":"2025-05-19T16:11:56","date_gmt":"2025-05-19T10:41:56","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2108"},"modified":"2025-06-26T15:55:11","modified_gmt":"2025-06-26T10:25:11","slug":"gst-notice","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gst-notice\/","title":{"rendered":"GSTR-3B Late Filing: Get Ready for Rs.50,000 Penalty!"},"content":{"rendered":"\n

A notice has been issued to a taxpayer on 16th May 2025 where the Proper Officer alleged that he has filed GSTR-3B late.<\/p>\n\n\n\n

Allegation was made on the ground of on examination of the material on record.<\/p>\n\n\n\n

As per records, it is noticed that the return was filed after the due date, which attracts late fees u\/s 47 of the CGST Act.<\/p>\n\n\n\n

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The officer has taken this late filing as the basis for imposing a penalty of Rs.50,000<\/strong> penalty (Rs.25,000 CGST + Rs.25,000 SGST<\/strong>) even for a one-day delay<\/strong> in filing GSTR-3B<\/a><\/strong> returns.<\/p>\n\n\n\n

GST Department is invoking Section 125 of the CGST Act to levy general penalties, even though there is no specific penalty prescribed for late filing.<\/p>\n\n\n\n

Section 125 – General Penalties :<\/strong> This section states that any person who contravenes any provisions of the CGST Act, or the rules made thereunder, for which no specific penalty is provided, shall be liable to pay a penalty of up to Rs. 25,000.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The late fee of Rs.50\/day CGST + Rs.50\/day SGST<\/strong> is already charged by the portal. However, the department additionally imposed a penalty u\/s 125, which is separate from the late fee.<\/p>\n\n\n\n

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