☐ Has return filing due date been tracked? ☐ For delay, has late fee been computed? ☐ For NIL returns, has reduced framework been applied? ☐ For amnesty schemes, has Notification framework been considered? ☐ Has coordination with s. 50…
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☐ Has return filing due date been tracked? ☐ For delay, has late fee been computed? ☐ For NIL returns, has reduced framework been applied? ☐ For amnesty schemes, has Notification framework been considered? ☐ Has coordination with s. 50…
Section 47 late fee compliance — checklist (19 items)
Section 47 late fee compliance — checklist (19 items)
☐ Has return filing due date been tracked?
☐ For delay, has late fee been computed?
☐ For NIL returns, has reduced framework been applied?
☐ For amnesty schemes, has Notification framework been considered?
☐ Has coordination with s. 50 interest been done?
☐ Has coordination with s. 46 GSTR-3A framework been considered?
☐ For cancellation cascade, has s. 30 revocation been considered?
☐ Has late fee payment been coordinated with subsequent return?
☐ Has Modern Dental proportionality framework been applied?
☐ Has Mafatlal procedural-fairness framework been observed?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has Mohit Minerals constitutional framework been applied?
☐ Has Vatika prospective-operation been applied?
☐ Has documentary trail been preserved?
☐ Has Whirlpool framework been considered for disputes?
☐ Has Maneka Gandhi procedural-fairness been applied?
☐ Has coordination with broader compliance framework been done?
☐ Has the file been reviewed for audit-defensibility?
☐ Has coordination with State / UTGST parallel framework been done?
Worked examples — five live scenarios
Example 1 — Standard late fee
Facts: GSTR-3B for Aug 2025 filed 30 days late.
Analysis: Sub-s. (1) — Rs. 100/day × 30 = Rs. 3,000 (CGST). Combined CGST + SGST = Rs. 6,000. Within Rs. 5,000 cap per Act = Rs. 5,000 cap operative. Effective combined cap = Rs. 10,000. Actual Rs. 6,000.
Result: Within cap. Practitioner advice — file immediately on receipt of GSTR-3A.
Example 2 — NIL return reduced framework
Facts: NIL GSTR-3B filed 60 days late.
Analysis: Notification 7/2021-CT — Rs. 50/day, max Rs. 500 per Act. Late fee = Rs. 50 × 60 = Rs. 3,000 → capped at Rs. 500. Combined CGST + SGST = Rs. 1,000.
Result: NIL return reduced framework.
Example 3 — Annual return late fee
Facts: GSTR-9 for FY 2024-25 filed 100 days late. Turnover Rs. 10 cr.
Analysis: Sub-s. (2) — Rs. 100/day × 100 = Rs. 10,000 (CGST). Cap 0.25% × Rs. 10 cr = Rs. 2.5 lakh. Within cap. Combined CGST + SGST = Rs. 20,000.
Result: Annual return late fee framework operative.
Example 4 — Amnesty scheme restoration
Facts: FY 2017-18 annual return non-filing. Notification 22/2021-CT amnesty.
Analysis: Amnesty Notification reduces late fee for restoration. Practitioner files GSTR-9 with reduced late fee per Notification framework.
Result: Amnesty framework restoration.
Example 5 — Cascading non-compliance
Facts: Continuous non-filing → GSTR-3A → non-response → s. 62 best-judgment.
Analysis: Cascading enforcement. Late fee + interest + best-judgment tax. Practitioner advice — immediate filing breaks cascade. Late fee + interest + tax + s. 62 withdrawal under Rule 100 if filed within 60 days of s. 62 order.
Result: Cascading framework; restoration possible.
Planning and litigation strategy
Litigation defence
Cross-references