In challan under which head we need to fill the fee for late filing of GSTR-3B - Penalty or Fee? Please advise.
RAMESH KUMAR SINGLA
(PROFESSIONAL)
(1777 Points)
Replied 22 September 2017
Under column late fee. There is no column for penalty in any of the periodical returns, since penalty can be imposed only after due adjudication process. The late fee can be assessed by the taxpayer and appropriate column in the return may be filled.
Aritra Banerjee
(2 Points)
Replied 21 December 2017
I wrongly paid the late fee under the head penalty. Can I adjust that later ?
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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