Gst Late Filing Guidance

Summary

To address a late filing notice for GSTR-1, respond via the GST portal, provide justifications, and pay applicable fees. Notification No. 74/2018 offers a late fee waiver for certain cases, while Circular No. 26/26/2017-GST clarifies waiver conditions. The case A.S. Motors Pvt. Ltd. Vs Union of India discusses late fee implications.

Full Conversation

SO i got a notice regarding late filing of gstr-* for the period *-*
To address the notice for late filing of GSTR-*, you should:
- Respond to the notice through the GST portal.
- Provide any justifications or explanations for the delay.
- Pay the applicable late fee and interest.
Do you need further details on how to respond or any specific legal advice?
any notification,circulars or case laws??
Certainly! Here are relevant notifications and case laws regarding late filing of GSTR-*:
- Notification No. */* – Central Tax: Provides waiver of late fee for delayed filing in certain cases.
- Circular No. */*/*-GST: Offers clarification on late fee waiver and related issues.
- Case Law: A.S. Motors Pvt. Ltd. vs Union of India: Discusses the implications of late fee and interest on delayed GST filings.
Would you like more details on any of these?
yes i need more info
Sure, here's more detailed information:
- Notification No. */* – Central Tax: This notification provides a waiver of late fee for delayed filing of GSTR-* for specified periods. It aims to reduce the compliance burden on taxpayers facing genuine difficulties.
- Circular No. */*/*-GST: This circular clarifies the conditions under which the late fee waiver can be availed and addresses common concerns regarding its application.
- Case Law: A.S. Motors Pvt. Ltd. vs Union of India: This case highlights the legal stand on the imposition of late fee and interest for delayed GST filings, and how the courts interpret the provisions of the GST law in such scenarios.
Would you like assistance on how to respond to the notice or any further clarification on these points?