Determination of late fees and interest on delayed filingof GSTR3B Under section 73

[NUKALA KUMAR]

Can determination of late fees and interest on late filing of GSTR-3B be levied under section 73?

My interpretation is late fees can be levied only by invoking section 47

Interest on delayed filing of GSTR-3B can be levied only section 50 and section 75

In the instant case the Assessing authority determined late fees for delayed filing of GSTR-09 and interest on delayed filing of GSTR-3B by invoking section 73.

[Sadanand Bulbule]

Adjudication under Section 73 is unlimited domain to determine tax/interest/penalty liability arising out of essential ingredients which are are much wider than other sections imposing fixed penalty/interest for limited non-compliance under Section 47, 50 and 75. So the Adjudicating Authority is right in his decision and action.

[KASTURI SETHI]

Dear Querist,

In case you intend to contest the SCN on the grounds mentioned in your query, you are in the wrong.

Interest is part of tax----Orissa High Court in the case of P.K. ORES PVT. LTD. Versus COMMISSIONER OF SALES TAX - 2022 (5) TMI 1293 - ORISSA HIGH COURT

Regarding late fee, you are required to deposit on your own. Late fee is statutory.

[Ganeshan Kalyani]

I agree with the experts view.

AI Summary

Adjudication under Section 73 can encompass assessment of tax, interest and late fees for delayed GST returns. The issue is whether an adjudicating authority may use its broad adjudicatory powers to determine late fee and interest liabilities for delayed GST return filings instead of only invoking penalty- or interest-specific provisions. Expert replies assert that the adjudicatory provision has an expansive scope to assess tax, interest and penalty arising from the essential facts, that interest is part of tax, and that late fee is a statutory charge requiring deposit by the taxpayer.