Page 18 - Ch14 _RETURNS

c) Legal Provision:-

Ü As per section 47 of CGST Act read with relevant notification, any registered person whose total
amount of tax payable in the GSTR-3B is Nil and who fails to furnish the returns required u/s 39
by the due date shall pay a late fee of ₹ 20 (ie ₹ 10 each for CGST & SGST) but maximum of ₹ 500 (₹
250 each under CGST & SGST).
Discussion & Conclusion:-

Ü In the given case, late fee is payable by Mr. Ayushman as he has not filed the GSTR-3B by 10th
November.
Ü Thus, Late fees = ₹ 20 * 21 days (ie 21st Oct 20XX to 10th Nov 20XX)
= ₹ 420.

d) Legal Provision:-
Ü As per section 47 of CGST Act read with relevant notification, the registered persons whose
aggregate turnover is more than ₹ 5 crore in the preceding FY, and who fails to furnish the returns
required u/s 39 by the due date shall pay a late fee of ₹ 50 (ie ₹ 25 each for CGST & SGST) but

maximum of ₹ 10,000 (₹ 5,000 each under CGST & SGST).
Discussion & Conclusion:-
Ü In the given case, late fee is payable by Mr. Ayushman as he has not filed the GSTR-3B till 25th
May.

Ü Thus, Late fees = ₹ 50 * 217 days (ie 21st Oct 20XX to 25th May 20XY)
= ₹ 10,850.
Ü But Maximum Late fees is ₹ 10,000, So Mr. Ayushman has to pay Late fee of ₹ 10,000 instead of ₹
10,850.

e) As per section 47 of CGST Act read with relevant notification, the penal provisions for not filing the
annual return (GSTR-9) under section 44 of CGST Act, 2017 before the due date are lower of the
following:-
Ü If aggregate turnover of registered person in the relevant financial year is not exceeding ₹ 5 Crores:-

Ø`50 per day(i.e. `25 per day each under CGST & SGST/UTGST) but
Ø maximum = maximum = 0.04% (i.e. 0.02 % under CGST/ SGST each) of turnover in State or
Union territory
Ü If aggregate turnover of registered person in the relevant financial year exceeding ₹ 5 Crores:-
Ø `100 per day (i.e. `50 per day each under CGST & SGST/UTGST) but

Ø maximum = 0.04% (i.e. 0.02 % under CGST/ SGST each) of turnover in State or Union territory

11. Sec 48: Goods & Service Tax Practitioners (GSTP)

CCP 14.11.26.00
Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST Act?
[CA Inter July 21 Exam]
Answer:-
Following persons can be registered as Goods and Service Tax Practitioners:-

1) Any person who,
(i) is a citizen of India
(ii) is a person of sound mind

(iii) is not adjudicated as insolvent

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