Janvi | May 21, 2025 |
GST Return Penalty Alert: Late GSTR-3B Filing Could Lead to a Rs. 50,000 Fine
A notice was issued to a taxpayer on May 16, 2025, where the tax officer claims the taxpayer filed their GSTR-3B returns late based on examination of records.
Details of the Late Filing
The reports indicated that the returns were filed after the deadlines
Penalty Assessed
The officer has imposed a penalty of Rs. 50,000 (Rs. 25,000 CGST + Rs. 25,000 SGST) for a delay of a mere one day in filing GSTR-3B returns.
Legal basis utilised by the Department
The GST Department is resorting to Section 125 of the CGST Act to levy general penalties, although late filing does not attract a penalty.
Section 125 – General Penalties: Under this section, if an individual contravenes any GST provision where no penalty is provided, he can be asked to pay a penalty of Rs.25,000.
Important Note
The Rs. 50/day CGST + Rs. 50/day SGST late fee is already being levied automatically by the GST portal. But the department is also levying a penalty under Section 125, apart from this automatic late fee.
Penalty for 2-Month Delay
A taxpayer received penalty notices totalling Rs. 100,000 just for filing GSTR-3B late for two months, showing how seriously the department is taking delayed compliance.
Further Penalty under Section 122
In case the tax has been received but paid after 3 months of the due date, there is a further penalty of Rs.10,000 or the tax payable amount to the extent of the tax payable under Section 122(1)(iii) read with 122(2)(B) of the GST Act, 2017.
Immediate Actions for Taxpayers
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