ALL INDIA COUNCIL OF HUMAN RIGHTS
Ref: 008/2017-18 Dated: 21/10/2017
Automatically collecting of GST Late fees is against the GST Law
Central Government Must Stop Collecting GST Late Fees of Rs 200/- Per day & Need to Reverse the Late fees paid by the Traders of India.
The Traders of India faced huge difficulties in Filing GST returns for the Month of July and August 2017. On account of Technical system error, and failure of new Designed GST Website, they could not file GST returns within due date, many of them have wrote emails to Helpdesk of GST Council, but their mails were not answered. Now they are able to file those returns ( it seems now technical error is taken care by GST Council ) but they are FORCED to pay GST late FEES/PENALTIES for late filing the GST return, Why they shall pay penalties for inefficiency of GST Website.
However the Automatically collecting of GST Late fees is against the GST Law, because as per Section 46 of GST Act provide that, if a person failed to file return, the notice shall be issued to registered person for its failure to file the return asking him to furnish such return within 15 days In such form and manner as may be prescribed, and rule 68 Chapter VIII of CGST Rules 2017 provide that notice shall be issued in Form GSTR-3A.
And also it is against the Natural Justice to calculate the late fees on the Difference of days between, return after its submission and filling. Because as per the Act after creation of Tax Payment Challan there will be time to pay the Taxed through RTGS/NEFT – Counter, since there will be a delay of 1 or two days to file the returns. Therefore the calculation and levy of GST late fees on this point also not Justifiable, As per the GST Act there will be no Provision to carry forward the previous month GST Late Fees and penalties into the Next Proceeding Months, which is calculating the same in September Returns.
Therefore this penalty in form of Late Fees is unconstitutional and unjustifiable. Hence request to drop the further Calculation of Late fees in GTS Website and reverse the penalty in the Traders Cash Ledger of GST Account, Therefore the filing of returns got delayed as the GST website system was not working properly and now the Government had held the traders responsible for the same by levy the GST late fees and GST penalty, which is against the Natural Justice.
Likewise we request to the Government of India to please Stop Collecting the Late fees and Reverse the paid GST late fees into the Account of Traders of India GST Cash Ledger.
We hope our Request is in Line and in Order, Kindly do the needful and oblige.
Thanking you, Best Regards.
District General Secretary.
All India Council of Human Rights Council, L&S Shimoga.