Remittance of late fees pursuant to Sec.61 scrutiny Notice

[Raam Srinivasan Swaminathan Kalpathi]

Facts:

1. The client is located in SEZ

2. Notice received under Sec.61 for remittance of late fees for belated filing of 3B. Notice demanded Rs.1100/- each under category of CGST and SGST.

My query is:

DRC-03 of SEZ GSTN only accepts IGST payments. Can I remit late fees of Rs.2200/- under IGST and inform jurisdictional Suptt? Thanks

AI Summary

SEZ Entity Resolves GSTR-3B Late Fee Challenge by Paying via IGST with Detailed Communication Strategy A Special Economic Zone (SEZ) entity received a Section 61 notice demanding late fees for belated GSTR-3B filing. Due to system limitations, the SEZ GST portal only accepts IGST payments. The recommended approach is to pay the total late fees under IGST and formally communicate with the jurisdictional officer, explaining the payment method and enclosing the payment challan to ensure compliance and record clarity.