TaxTMI 
TaxTMI 
An assessee delays filing GSTR-3B, Section 47 of the GST Act already prescribes a late fee, which is paid. AO still impose a general penalty under Section 125 for the same delay. When the Act already imposes a late fee under Section 47 for late filing of GSTR-3B, and the same has been paid, on what basis is an additional penalty under Section 125 justified? Is this not double penalty for one lapse? The AO’s imposition of Section 125 penalty is legally sustainable??
General penalty under Section 125
12 Aug 2025 
9 Replies 
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Penalty for late filing: additional general penalty may be impermissible where a statutory late fee already applies.
Imposition of a general penalty under Section 125 for delayed GSTR-3B where a statutory late fee under Section 47 has been levied and paid is objectionable: absent fraud, gross negligence, or deliberate contravention, a further penalty amounts to overlapping punishment; penalties must be reasonable, proportionate and consistent with natural justice. Judicial authorities have held that where the late fee operates, a separate general penalty is not correct and may be contested. (AI Summary)
Imposition of a general penalty under Section 125 for delayed GSTR-3B where a statutory late fee under Section 47 has been levied and paid is objectionable: absent fraud, gross negligence, or deliberate contravention, a further penalty amounts to overlapping punishment; penalties must be reasonable, proportionate and consistent with natural justice. Judicial authorities have held that where the late fee operates, a separate general penalty is not correct and may be contested. (AI Summary)