GADT/CnG/ADT/GST/1671/2023-Gr 10-CGST-ADT CIR-1-ADT-II-KOLKATA I/3014906/2025

भारतसरकारGOVERNMENT OF INDIA
आयु ालय,क ीयकरऔरउ ादशु (लेखापरी ा), कोलकाता - II
OFFICE OF THE COMMISSIONER, CENTRAL TAX & CENRAL EXCISE (AUDIT)
KOLKATA-II COMMISSIONERATE
क ीयराज भवन,ब ूिवला(5थऔर 6थ ोर)
CENTRAL REVENUE BUILDING, BAMBOO VILLA (5th& 6th FLOOR)
169,ए.जे .सी. बोसरोड,कोलकाता-700 014 ;169, A. J. C. BOSE ROAD, KOLKATA
– 700 014
C.No.GADT/CnG/ADT/GST/1671/2023-Gr 10-CGST-ADTCIR-1-ADT-II KOLKATA Dt:- -05-2025

To
The Assistant/Deputy Commissioner
Bally-I division
Howrah CGST & C.Ex. Commissionerate
Sarvamangala Building, 5, Clive Row, Kolkata-700001

Sir,
Subject: Recovery of Government dues in Case of M/s. TUSHAR KANTI SARKAR
(Trade Name:- SABITA TRADING), (GSTIN- 19AWOPS1063P1ZN)-reg

In course of audit of account and records of M/s. TUSHAR KANTI SARKAR (Trade Name:-
SABITA TRADING), (GSTIN- 19AWOPS1063P1ZN) for the period for 2018-19 to 2021-22 following
observations were found:-

Para 3- Non/Short payment of late fee for delay in submission of GSTR-1 returns for the FYs.
2018-19 to 2021-22

While scrutinizing GSTR-1 of the said taxpayer, it was observed that the TP delayed in filing GSTR-1
during several months. Accordingly, the taxpayer was liable to pay Rs.98,250/- (CGST Rs.49,125/- &
SGST Rs.49,125/-) as Late Fee. The calculation of late fee is detailed as below-

ANNEXURE-A (calculation of late fee of GSTR-1 in respect of M/s. Sabita Trading)

LATE FEE
2018-19 DUE DATE FILING DATE DELAY
CGST SGST

Sep-18 31-10-2018 13-11-2018 13 325 325

Dec-18 31-01-2019 30-03-2019 58 1450 1450
1775 1775
TOTAL LATE FEE FOR 2018-19 3550

2019-20 DUE DATE FILING DATE DELAY LATE FEE

GADT/CnG/ADT/GST/1671/2023-Gr 10-CGST-ADT CIR-1-ADT-II-KOLKATA I/3014906/2025

CGST SGST
Jun-19 31-07-2019 14-09-2020 411 5000 5000
Sep-19 31-10-2019 14-09-2020 319 5000 5000
Dec-19 31-01-2020 14-09-2020 227 5000 5000
Mar-20 30-04-2020 12-06-2021 408 5000 5000
20000 20000
TOTAL LATE FEE FOR 2019-20 40000

LATE FEE
2020-21 DUE DATE FILING DATE DELAY
CGST SGST
Jun-20 13-07-2020 16-12-2024 1617 5000 5000
Sep-20 13-10-2020 16-12-2024 1525 5000 5000
Dec-20 13-01-2021 17-04-2021 94 2350 2350
Mar-21 13-04-2021 16-12-2024 1343 5000 5000
17350 17350
TOTAL LATE FEE FOR 2020-21 34700

LATE FEE
2021-22 DUE DATE FILING DATE DELAY
CGST SGST
Jun-21 13-07-2021 16-12-2024 1252 2500 2500
Sep-21 13-10-2021 16-12-2024 1160 2500 2500
Dec-21 13-01-2022 16-12-2024 1068 2500 2500
Mar-21 13-04-2022 16-12-2024 978 2500 2500
10000 10000
TOTAL LATE FEE FOR 2021-22 20000

Total Late Fee Rs.98,250/- (CGST Rs.49,125/- & SGST Rs.49,125/-)

Hence, the Late fee of Rs.98,250/- (CGST Rs.49,125/- & SGST Rs.49,125/-) is recoverable from the
Taxpayer in terms of Section 79 of the CGST Act, 2017 under Section 47 of the CGST Act, 2017.

Para 4- Late Fee for Not Filing GSTR-9 for F.Y. 2019-20
On scrutiny of their filed GSTR-3Bs, GSTR-1s and submitted Profit and Loss Account, 3CD it was
observed that during F.Y. 2019-20 their total taxable turnover was Rs. 2,03,46,466/- but they have not
filed GSTR-9 for the F.Y. 2019-20 contravening section 44 of the CGST Act, 2017. As per section 47(2)
of the CGST Act, 2017 read with corresponding section of WBGST Act, 2017 they are liable to pay Late
GADT/CnG/ADT/GST/1671/2023-Gr 10-CGST-ADT CIR-1-ADT-II-KOLKATA I/3014906/2025

Fee of Rs. 1,01,732/- (CGST: Rs. 50,866/- + SGST: Rs. 50,866/-) which is the maximum late fee as per
their turnover. The calculation as below-

F.Y. Turnover as per P/L Turnover as Late Fee Total Payable

& 3CD per GSTR-1 CGST SGST
(@.25%) (@.25%)
2019-20 20346466 20346466 50866 50866 101732

Hence, the Late fee of Rs.1,01,732/- (CGST Rs.50,866/- & SGST Rs.50,866/-) is recoverable from the
Taxpayer in terms of Section 79 of the CGST Act, 2017 under Section 47 of the CGST Act, 2017.

On the basis of above, during audit proceedings the Taxpayer did not pay their liability.

Accordingly, DAR No. 944/GST/A-II/GR.10 /CIR-1/2023-24 was prepared and the same was
discussed in the MCM for the month of March 2025 dated 27-03-2025. As per decision taken in MCM
it was directed to send the instant para to executive Commissionerate for initiation of recovery
proceedings under Section 79 of the CGST Act, 2017 for recovery of self-assessed tax/interest (relevant
copy of MCM attached).

In view of above, you are requested to initiate recovery proceedings of liability from M/s.
TUSHAR KANTI SARKAR (Trade Name:- SABITA TRADING), (GSTIN- 19AWOPS1063P1ZN) to
safeguard the Government revenue. Any recovery may please be intimated to this office.

Encl- relevant copy of MCM attached

Yours sincerely

(R. K. Mandal)
Assistant Commissioner(Cir-I)
Central Tax & CX
Kolkata Audit-II Commissionerate