https://www.taxtmi.com/forum/issue?id=120023 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. en-us Sun, 18 May 2025 11:41:02 +0530 Mon, 26 May 2025 11:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120023 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. Discussion-Forum GST Sun, 18 May 2025 11:41:02 +0530 https://www.taxtmi.com/forum/issue?id=120023