Delay in payment of GST - Is penalty mandatory?

what a nice analysis. it has really frightened about the future possibility of departmental approach.

concept of automatic and mandatory penalty in gst should not find a place as there is not going to be a case of suppression or so here likewise earlier service tax cases. because here in gst the return can be filed only when tax is paid.
so only case can directly be of 79 as much as the non payment of interest and penalty portion is concerned.

if we accept section 73(11) as it is with the clear literal meaning then there is surly going to be chaos.

any tax paid after 30 days from the due date then it will carry a penalty equal to 10% of tax(without p.a or p.m aspect) already accepted as payable and paid in the return.

when there is recovery from debtors or receivers is in 3 months normally and u ask to pay the tax charged(not actually collected ) by next 20 th.then where is the ease of business boss.

ease for revenue only

Navin Khandelwal 05/11/2018