TaxTMI 
TaxTMI 
Determination of late fees and interest on delayed filingof GSTR3B Under section 73
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....etermination of late fees and interest on delayed filingof GSTR3B Under section 73<br> Query (Issue) Started By: - NUKALA KUMAR Dated:- 8-5-2025 Last Reply Date:- 13-5-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Can determination of late fees and interest on late filing of GSTR-3B be levied under section 73? My interpretation is late fees can be levied only by invoking section 47....
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.... Interest on delayed filing of GSTR-3B can be levied only section 50 and section 75 In the instant case the Assessing authority determined late fees for delayed filing of GSTR-09 and interest on delayed filing of GSTR-3B by invoking section 73. Reply By Sadanand Bulbule: The Reply: Adjudication under Section 73 is unlimited domain to determine tax/interest/penalty liability arising out of esse....
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....ntial ingredients which are are much wider than other sections imposing fixed penalty/interest for limited non-compliance under Section 47, 50 and 75. So the Adjudicating Authority is right in his decision and action. Reply By KASTURI SETHI: The Reply: Dear Querist, In case you intend to contest the SCN on the grounds mentioned in your query, you are in the wrong. Interest is part of tax----Or....
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....issa High Court in the case of P.K. ORES PVT. LTD. Versus COMMISSIONER OF SALES TAX - 2022 (5) TMI 1293 - ORISSA HIGH COURT Regarding late fee, you are required to deposit on your own. Late fee is statutory. Reply By Ganeshan Kalyani: The Reply: I agree with the experts view.<br> Discussion Forum - Knowledge Sharing ....