GSTR-3B Late Filing: Taxpayer Slapped with ₹50,000 Penalty for 1-Day Delay
The penalty for the one-day default was assessed as ₹50,000 - ₹25,000 each under CGST and SGST
Recently, a taxpayer under GST ( Goods and Services Tax ) Act has been penalized ₹50,000 for the late filing of the GSTR-3B return by one day. Interestingly, the same penalty of ₹50,000 has also been charged for the delay in filing the return by 25 days during the other assessment period, making the total liability of penalties ₹1,00,000. As per the department's official...
Recently, a taxpayer under GST ( Goods and Services Tax ) Act has been penalized ₹50,000 for the late filing of the GSTR-3B return by one day. Interestingly, the same penalty of ₹50,000 has also been charged for the delay in filing the return by 25 days during the other assessment period, making the total liability of penalties ₹1,00,000.
As per the department's official communication, the taxpayer was held to have contravened the provisions of Section 39 read with Section 41 of the Central Goods and Services Tax (CGST) Act, 2017, and the rules thereunder by not filing the GSTR-3B returns within the stipulated time limits. This delay is treated as an offence under Section 125 of the CGST Act, which specifies a general penalty when there is no specific penalty prescribed separately.
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In addition, for the year 2024–2025, it was noticed that the taxpayer not only postponed filing the GSTR-3B return but also didn't pay the collected tax within the timeline. The delay in the payment of the tax collected, which is more than three months from the due date, resulted in extra penal provisions under Section 122(1)(i) read with Section 122(2)(b) of the GST Act. According to such provisions, the taxpayer is subject to a penalty of ₹10,000 or an amount equal to the unpaid tax, whichever is greater.
Here, the penalty for the one-day default was assessed as ₹50,000 - ₹25,000 each under CGST and SGST. Another penalty of ₹50,000 has been levied for the 25-day default in another tax period.
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The department instructed the taxpayer to pay the total penalty of ₹1,00,000 at once or file any objections within 30 days from the date of receipt of the notice. It is expressly mentioned that non-response within the time limits specified would attract ex-parte proceedings without further communication.
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