Recovery of Late Fees of GSTR-1

[Soumya Chattopadhyay]

Sir,

Please guide whether Late Fees under GSTR-1 can be directly recoverable under GST.

AI Summary

Debate on GST Late Fees: Section 47 Enforces Payment, Section 37(4) Waives for Periods, Section 79 Recovery Disputed. A participant in a discussion forum inquired about the recoverability of late fees under GSTR-1 within the GST framework. A respondent explained that late fees are automatically collected through the Common Portal System as mandated by Section 47 of the CGST Act. The system enforces payment before allowing further processing unless waived by the government. Another participant noted that late fees were not charged for specific periods until Section 37(4) was introduced. The debate continued on whether Section 79 could be invoked for recovery without issuing a show cause notice, with opinions differing on the application of various sections of the CGST Act.