Sometimes you are subjected to Notice U/s 125 (General Penalty of Rs. 50,000/-) for non-filing of your GST Return on time. What could be the solution, or your defense?

𝗙𝗶𝗿𝘀𝘁, you must have filed your Return before receipt of Notice for filing of Return.

𝗦𝗲𝗰𝗼𝗻𝗱, such a Return should have been a valid return filed with the correct payment of Tax and interest (if applicable).

𝗧𝗵𝗶𝗿𝗱, Late Fees should have been paid for such a delay.

𝗙𝗼𝘂𝗿𝘁𝗵, The true intent of levying this penalty was to convey a message to the taxpayer that they should do the necessary compliance within due time. For every default, a maximum penalty should not be levied.

𝗙𝗶𝗳𝘁𝗵, Take shelter of 𝘊𝘪𝘳𝘤𝘶𝘭𝘢𝘳 129/48/2019 which covers the situation that if GST Return is filed within 15 days on Show Cause Notice (GSTR-3A) then only Interest will be levied 𝗮𝗻𝗱 𝗻𝗼 𝗽𝗲𝗻𝗮𝗹𝘁𝘆. And in your case you have filed Return suo-moto without notice which clearly indicates that you have no intention to evade tax.

Last but not least, request the Proper Officer to drop the proceedings against you considering above mentioned submission.