12 May 2022
Last month 03,2022 we paid GST Rs. 510,000.00(CGST 265500 & SGST 244500.00) plus Interest Rs. (CGST 261.00+ SGST 241.00) dated 22/04/2022 because schedule date i.e 20/04/2022 was over
But when we check this month GSTR 3B Return for the Month of April,22 we see that Interest (CGST 261.00+ SGST 241.00) & Late Fee both come Automatically. Now What we will done April,22 GSTR3B Return because Interest amount already paid in 03,2022 return only due Late Fees????????????
09 July 2024
It seems like you have already paid the GST and interest for March 2022 in your GSTR-3B return filed in April 2022. However, in your GSTR-3B return for April 2022, you are seeing interest and late fees being automatically calculated and added.
Here’s what you should consider and do:
1. **Verify Payment Status:** - Double-check your bank statement or payment confirmation to ensure that the GST and interest amount (CGST 265,500 + SGST 244,500 + Interest CGST 261 + SGST 241) for March 2022 has been successfully paid. If the payment is confirmed, you have already fulfilled your liability for March 2022.
2. **Late Fees Calculation:** - Late fees are automatically calculated in the GSTR-3B return for the period where there is a delay in filing beyond the due date. In your case, for April 2022, late fees are appearing likely because the return for March 2022 was filed after the due date.
3. **Action for April 2022 GSTR-3B:** - Since you have already paid the GST and interest for March 2022 in your GSTR-3B return for that month (filed in April 2022), you should proceed with filing the GSTR-3B return for April 2022. - Enter the details accurately, including the tax liability and any adjustments. - Since late fees are auto-populated based on the delay in filing, you should review the late fee amount calculated and ensure it aligns with your understanding. If there are any discrepancies, consult with your tax advisor or GST helpdesk.
4. **No Additional Payment for March 2022:** - There should be no need to make any additional payment for March 2022 in the April 2022 return if you have already paid the GST and interest earlier. Late fees are separate and should reflect only for the period the return was filed late.
5. **Record Keeping:** - Keep records of all transactions, payments, and returns filed for future reference and audit purposes.
If you find that the late fees in the April 2022 GSTR-3B return are incorrect or need clarification, you may consider reaching out to the GST helpdesk or your tax consultant to resolve the issue before finalizing and submitting the return. This ensures compliance and avoids any unnecessary penalties or incorrect filings.
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