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Determination of late fees and interest on delayed filingof GSTR3B Under section 73, Goods and Services Tax - GST

Issue Id: - 119985
Dated: 8-5-2025
By:- NUKALA KUMAR

Determination of late fees and interest on delayed filingof GSTR3B Under section 73


  • Contents

Can determination of late fees and interest on late filing of GSTR3B be levied under section 73?

My interpretation is late fees can be levied only by invoking section 47

Interest on delayed filing of GSTR3B can be levied only section 50 and section 75

In the instant case the Assessing authority determined late fees for delayed filing of GSTR09 and interest on delayed filing of GSTR3B by invoking section 73.

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