PENALTY FOR LATE FILING OF GSTR-3B

[Sadanand Bulbule]

In terms of Rule 61 of the CGST Rules, every registered person other than ISD shall furnish a return in FORM GSTR-3B, electronically on or before the twentieth day of the month succeeding such month.

In many States, the GST Authorities are levying penalty of Rs. 50,000/- under Section 125 even for the delay of one day in filing GSTR-3B.

Comments of the experts on this issue.

AI Summary

Late fee vs general penalty: invoking a general penalty where statutory late fee applies demands adjudication and careful application.
The text distinguishes the automatic statutory late fee for delayed GSTR-3B filing from the discretionary, adjudicatory general penalty invoked where no specific penalty is prescribed. Opinions vary on whether the general penalty can be applied to registered persons for simple delay; judicial authorities have set aside general penalties where late fee alone applied, while appellate orders have upheld penalties where wilful suppression or intent to evade tax was found. The Explanation to recovery provisions classifies late fee and penalty as "other dues," impacting recovery and ledger usage.