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

Payment under IGST head for SEZ late-fee notices where portal restricts CGST/SGST payments; notify jurisdictional officer.
Section 61 notice demanded separate CGST and SGST late fees for an SEZ registrant, but the SEZ DRC-03 only allows IGST payments. The practical approach is to pay the full late-fee amount under the IGST head on the portal and inform the jurisdictional GST officer in writing, attaching the payment challan and requesting record updation; retain all receipts and communications for reconciliation.