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.