• Notice GSTR-3A - penalty amount u/s 62

Hi, Today I received a Notice from GST office ( Form GSTR-3A )

"""You are, therefore, requested to furnish the said return within 15 days failing which the tax
liability may be assessed u/s 62 of the Act, based on the relevant material available with this

Please note that in addition to tax so assessed, you will also be liable to pay interest
and penalty as per provisions of the Act. u/s 62 """

Today I have paid Interest and LATE fees (per day = 100+100.)

Can you please tell me .

1> Do I need to pay PENALTY separately u/s 62 ? What is the PENALTY amount u/s 62 . I am late by 6 days . 

2> Will I just create and paid a challan by penalty amount . Do I need to submit that challan anywhere ?

3> Do I need to reply this GSTR-3A Notice ?

Thank you
Asked 2 years ago in GST

Hi Asu,


Since you have already filed the return by paying late fees and interest there will be no penal provision applicable.

There is also no need to reply to notice since the proceedings stands dropped if filing is done under 30 days.

No need to pay penalty amount.


If you would have delayed it then penalty of Rs. 25000 + 25000 might have been attracted.


Since you have already filed the returns no need to worry.


Hope this helps




Altamush Zafar
CA, Kanpur
38 Answers

5.0 on 5.0

1. No need to pay penalty as it is a notice to file all due returns and pay taxes, interest and late fees. Non-compliance of such notice will result into penalty liability.


2. Pay due taxes, interest and late fees through GST portal and no need to submit challan anywhere.


3. No need to reply in case the returns have been filed in compliance with the notice.

Vivek Kumar Arora
CA, Delhi
4708 Answers
967 Consultations

5.0 on 5.0

Dear Sir,


Hope you are doing well !!


1. No, you don't need to pay PENALTY separately u/s 62.


2.No, you don't need to submit that challan anywhere.



Payal Chhajed
CA, Mumbai
5187 Answers
279 Consultations

5.0 on 5.0

Dear Sir,


The provisions of Sec 62(2) reads as:

"Where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue."


Therefore, in your case no separate penalty is payable, once the return is filed along with applicable interest and late fee.

Further no reply is also required to be submitted, since filing of the return is deemed to be replying to the notice.


Please advise in case of any other clarification.


Thanks & Regards,

CA Aditya Dhanuka.

Aditya Dhanuka
CA, Kolkata
83 Answers
5 Consultations

5.0 on 5.0



1. No  don't need to pay any penalty.

2. No it will be online only .

3. No need to reply.

Karishma Chhajer
CA, Jodhpur
2450 Answers
29 Consultations

5.0 on 5.0



you have to file response for said notice for dropping proceedings 

Lalit Bansal
CA, Delhi
769 Answers
61 Consultations

5.0 on 5.0

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