GST

This query is : Resolved

farook (Querist)
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20 February 2020 Dear Expert,

Exempted outward suppliers last date of filing GSTR-1

Can you please advise the penalty of filing after due date

Expert ?

Gokul Sharma

Gokul Sharma (Expert)
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20 February 2020 According to GST laws, the fee for late filing of the returns is Rs 25 per day for Central GST (CGST) and an equal amount under State GST (SGST). However, those businesses who have to file returns but have 'nil' tax liability would have to pay a fine of Rs 10 under CGST law, and an equal amount under SGST law.

I.E 50 RS PER DAY FOR OTHER THAN NIL RETURN
AND 20 RS PER DAY FOR NIL RETURN ASSESSES.