Single consolidated notice and demand of late fees for late-filing of GSTR-1 returns

[MAHTAB KHAN]

The Central GST Department is issuing a single consolidated notice covering 4–5 financial years (from FY 2020–21 to FY 2024–25), demanding late fees for late-filing of GSTR-1 returns. Is it legally valid for the department to issue single consolidated notice covering 4–5 financial years? 

Whether the collection of late fee for GSTR-1without any specific notification issued by CBIC for the relevant financial year is legally valid?

Can late fee be demanded and recovered in the absence of a specific notification prescribing the date from which it is payable?? 

If anyone has any legal precedent, departmental clarification, or practical experience in such cases, kindly share.

[Shilpi Jain]

Late fee for GSTR-01 is applicable. Whether single notice for multiple years can be given - there are decisions which decide in favour of taxpayer though would require approaching Courts.

[Raam Srinivasan Swaminathan Kalpathi]

One cannot escape payment of late fees u/s. 47.  Even if one were to approach the courts the decision in all probability will be a remand  for a de novo adjudication

AI Summary

Late fee for delayed GSTR-1 filings: consolidated multi-year notices contested, but statutory levy remains payable. The dispute concerns a single consolidated notice demanding late fee for late filing of GSTR 1 returns across multiple financial years and whether such consolidated multi year demands and recovery are legally valid absent a specific CBIC notification prescribing the date from which the fee is payable. Commentary notes the late fee is payable, while some decisions favour taxpayers on consolidation challenges and courts may remit for de novo adjudication.