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sudhir kulshreshtha   18 September 2023

Penalty wave off on revoked GSTN.

GSTN was cancelled suo moto with effect from 16/09/2019 , by department due to non filing of GSTR1 and 3B.Under the amnesty scheme it is revoked from 01/09/2023.
Now when we want to file GSTR3B
panelty Maximum 10000 comes in while processing the return.

Please advise about the panalty waiver if any and procedure to update the portal so as to run business smoothly.
Sudhir Kulshreshtha


 1 Replies

T. Kalaiselvan, Advocate (Advocate)     18 September 2023

Under section 122 of the GST act : for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent.

Under section 128 of the act, The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.

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