Notice Regarding short payment of late fees on GSTR 3B

This query is : Resolved

Tara Jain (Querist)
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07 February 2023 one of the assessee filed his GSTR 3B for the period Jan 18 to Mar 18 as on 28.06.2019 i.e. after the end of the amnesty period on 31.03.19. The late fees was autopopulated in the portal and was charged from 01.04.2019 to the date of filing. Now the department had issued notices for short payment of late fees. what can be the course of action. Is the notice for Late fees payment correct.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 July 2024 In the scenario described, the assessee filed GSTR 3B for the period Jan 18 to Mar 18 after the end of the amnesty period on 31.03.19, and late fees were autopopulated and charged from 01.04.2019 onwards. Now, the department has issued notices for short payment of late fees. Here are the considerations and possible actions:

### Understanding the Situation:

1. **Late Fee Autopopulation:** The GST portal autopopulates late fees from the date following the due date to the actual date of filing, including any period after the amnesty period if applicable.

2. **Amnesty Period:** The assessee filed the return after the specified amnesty period (31.03.2019), which means they were liable for late fees as per GST rules.

3. **Department Notice:** The notice for short payment of late fees suggests there might be a discrepancy in the amount of late fees paid or calculated by the department.

### Course of Action:

1. **Review the Notice:**
- Carefully review the notice issued by the department. Understand the specific details mentioned regarding the short payment of late fees.

2. **Verify Calculations:**
- Verify the late fees calculation on the GST portal against the actual date of filing and the autopopulated amount. Ensure there are no errors in the computation.

3. **Legal Basis:**
- Check the legal basis cited in the notice for short payment of late fees. Ensure it aligns with GST laws and regulations.

4. **Response Preparation:**
- If you find discrepancies or errors in the notice, prepare a response outlining the correct calculation of late fees based on the actual filing date and any relevant provisions of the GST Act.

5. **Consultation:**
- Consider seeking advice from a GST consultant or tax advisor specializing in GST matters. They can provide guidance on interpreting the notice and formulating an appropriate response.

**Documentation:**
- Gather all relevant documents, including copies of the notice, proof of filing dates, and calculations supporting your response.

**Response Submission:**
- Prepare and submit a detailed response to the department within the stipulated timeframe mentioned in the notice. Clearly explain your position and provide all necessary evidence to support your case.

### Conclusion:

While the department has issued a notice for short payment of late fees, it's essential to verify the calculations and respond with accurate information and supporting documents. If there are genuine errors or discrepancies in the notice, addressing them promptly and with clarity can help resolve the issue effectively. If needed, engage with professional assistance to navigate through the process smoothly and ensure compliance with GST regulations.