Penalty for delay submission of returns

[S RAMAN]

Department levy for delay submission of filing ST - 3 returns online where as we have submitted hard copy of returns as the portal was blocking making entries. Is penalty laviable

[Mahir S]

Department view is correct and legal.

Also you did not intimated the department regarding the blocking by the portal. Further, the portal does not remain blocked for the entire whole month.

department may take lenient view, provided the issue is justified.

[S RAMAN]

Thanks. We have duly informed about difficulties to help desk - aces.  Agree that the portal is not blocked right through and uploaded when possible. But remember we have submitted hard copy of return also and hence where is the question of delay and late fee ??

[MANDAVILLI RAMAKRISHNA]

No penalty is warranted as the penalty is only for non filing of ST-3 returns. In your case, you filed the ST 3 returns. When the department authorities issued acknowledgement how you can be penalised for penalties.

Further, it is your responsibility to file e returns. if the online system is preventing data entry take snap shots in printing form or in soft copy form to save yourself. We are doing taking printout when ever we are filing, when ever the website is not working. this will help in future.

[S RAMAN]

Thanks to all

[RAMNIRANJAN KANDOI]

Dear,

I always advise assessee to file ER-1 & other returns well in time i.e. on or before 07 of every month & not to take chance at the last moment.

AI Summary

Penalty for delayed return filing: online portal issues may not exempt liability but documented hardship can seek leniency.
Penalty may apply for late filing of ST 3 returns under the electronic filing requirement even if the portal was inaccessible; taxpayers should notify the department, preserve contemporaneous evidence of submission attempts (screenshots or prints), and may obtain leniency if inability to upload is justified, while departmental acknowledgement of a hard copy filing may support a defence but does not eliminate the responsibility to file electronically.