PENALTY FOR LATE FILING OF GSTR-3B, Goods and Services Tax - GST

[Sadanand Bulbule]

In terms of Rule 61 of the CGST Rules, every registered person other than ISD shall furnish a return in FORM GSTR-3B, electronically on or before the twentieth day of the month succeeding such month.

In many States, the GST Authorities are levying penalty of Rs.50,000/- under Section 125 even for the delay of one day in filing GSTR-3B.

Comments of the experts on this issue.

Posts / Replies

[Sadanand Bulbule]

Does the penalty amount under Section 125 and Section 47[1] clash each other culminating in double penalty for the same offence?