GSTR-1 Late Fee Collection Post Expiry of SCN Due Date under Section 73

[PrateekKumar Khemka]

With the due date for issuing SCNs under Section 73 of the CGST Act, 2017 having expired for FY 2018-19 to FY 2020-21, can the department still demand late fees for delayed GSTR-1 filings for these periods?

Key considerations:

1. Limitation Under Section 73 – The prescribed three-year time limit for issuing notices has lapsed. Can a demand for late fees under Section 47 still be enforced beyond this period?
2. Notification No. 74/2019-Central Tax, dated 26.12.2019 – Whether taxpayers who filed GSTR-1 within the extended due date (i.e., before 17.01.2020) can claim shelter under this notification for waiver or non-applicability of late fees?
3. Legal Position & Precedents – Has any CBIC clarification or judicial ruling addressed whether late fees can be demanded after the statutory time limit under Section 73 has expired?

Seeking expert opinion on whether GSTR-1 late fees for FY 2018-19 to FY 2020-21 can still be legally demanded post-expiry of the SCN limitation period and if relief can be claimed under Notification No. 74/2019.

AI Summary

Can the Government Demand Late Fees for GSTR-1 After Statutory Notice Period Under Section 73 of CGST Act? A discussion on the forum addresses whether the government can demand late fees for delayed GSTR-1 filings for FY 2018-19 to FY 2020-21 after the expiry of the statutory notice period under Section 73 of the CGST Act, 2017. Participants debate whether late fees, prescribed under Section 47, can be enforced without a time limit, as Sections 73 and 74 pertain to tax, interest, and penalties, not late fees. There is also discussion on whether late fees can be waived under Notification No. 74/2019 for those who filed within the extended due date. The consensus suggests that while late fees are due, they should be contested if deemed unfair.