GST annual return default: absence of Form GSTR-3A notice does not erase late fee liability.

Failure to file the GST annual return within the prescribed time attracted late fee liability under Section 47(2), and the absence of a notice in Form GSTR-3A did not extinguish that statutory consequence. The statutory scheme under Section 44 requires filing of the annual return, and Section 44(2) bars furnishing it after three years from the due date; Rule 68 prescribes notice for non-filing, but omission of that notice was held not to invalidate the levy where the return remained unpaid within the permissible period. The challenge to the late fee levy was rejected and the impugned order was sustained.

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Issues: Whether the impugned order levying late fee for non-filing of the annual return could be interfered with on the ground that no notice in Form GSTR-3A was issued before initiating the action under the GST framework.

Analysis: The return for the relevant financial year was not filed within the prescribed time. The statutory scheme under Section 44 requires filing of the annual return, while Section 44(2) bars furnishing it after three years from the due date. Rule 68 provides for issuance of notice in Form GSTR-3A to a registered person who fails to furnish the return under the relevant provisions, but the omission of such notice did not extinguish the underlying statutory liability for late fee under Section 47(2). The Court held that even if a notice had been issued, the petitioner remained liable for late fee because the annual return had not been filed within the permissible period.

Conclusion: The challenge to the levy of late fee was rejected and the impugned order was sustained.

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