GST DEPARTMENT STARTED SENDING NOTICES UNDER SECTION 50 OF THE CGST ACT, 2017

After issuance of notices under section 16(4) of the CGST Act, 2017 and under rule 36(4) of the CGST rules, 2017, GST department started sending notices under section 50 of the CGST Act, 2017 to recover the interest liability from taxpayers.

The draft of notice received by a taxpayer is as under. Contents are hidden.

Dated : ________

To,

GSTN – ______________

Taxpayer name : ___________

Address : ____________________________

Contact No. – _____________

Dear Taxpayer,

Sub.: Notice for payment of interest for late filing of GST returns for the period from _____ to _____ – Regarding.

It is noticed that you had filed GSTR-3B returns belatedly which attracts interest as per the provisions of Section 50 of CGST Act, 2017. The details of returns filed and the interest liability is as follows :

Return MonthDate of filingDelay (days)Tax PaidInterest to be paid
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Total –

You are requested to pay the interest of Rs. ______ WITHIN ONE WEEK under intimation to this office through FORM GST DRC-03.

Failure to pay the amount demanded within stipulated time will lead to

  1. Issuance of FORM GST DRC-07, where liability will be created in electronic liability register. Liability has to be set off in subsequent GSTR-3B, else return can not be furnished.
  2. Failure to furnish GSTR-3B for two consecutive periods will lead to BLOCKING OF E-Way Bill generation.
  3. GARNISHEE NOTICE will be issued to recover the liability from concerned bank accounts and also to others who owe money.

Kindly cooperate and pay up your dues on time. Any difficulty faced in payment can be brought up.

Yours Faithfully,

SUPERINTENDENT

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