Belated GST return filing may be treated as valid compliance, with delay condoned and late fee payable.

A belated GSTR-3B return filed after an order under Section 62 of the GST Act may still be treated as effective compliance where the object of the provision is to secure filing rather than defeat it. The delay can be condoned, the earlier order treated as withdrawn, and the taxpayer required to pay the prescribed late fee under Section 47. The revenue authority remains free to take further action or complete assessment in accordance with law if needed.

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Issues: Whether the petitioner's belated filing of GSTR-3B return after the order passed under Section 62 of the GST Act could be treated as valid compliance so as to warrant condonation of delay and withdrawal of the order, subject to payment of late fee.

Analysis: The return was filed after the statutory period contemplated under Section 62(2), but the Court treated the object of the provision as securing compliance rather than defeating it once the dealer files the return. The Court also noted that the petitioner had filed the return and that the Department's interest could be protected by levy of late fee and by permitting further assessment, if required.

Conclusion: The delay in filing the return was deemed to be condoned, the impugned order stood treated as withdrawn, and the petitioner was required to pay late fee under Section 47 while leaving the respondent free to proceed further in accordance with law.

Ratio Decidendi: Where a belated GST return is filed, the authority may treat the delay as condoned and the prior order as withdrawn, subject to payment of prescribed late fee and further lawful assessment.

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