24 December 2017
If nil return "Late Fee" is applicable. We calculate from 21st of the return date to when we file the return date...
If November month return due date on 20th December. If you will file 25th December then you will calculate Late Fee from 21st December to 25th December...
CGST Late Fee - 5*10 = 50 Rs.
SGST Late Fee - 5*10 = 50 Rs......
24 December 2017
Late fee for NIL return The late fee for delay in the filing of GSTR-3B reduced to Rs. 25 per day from Oct., 2017 onwards. But if the tax liability for the month is 'Nil', then late fee will be Rs. 10 per day.
24 December 2017
Sorry Sir... Any transactions in the month with liability or without liability the LATE FEE is applicable Rs. 25 of Both Heads... Nil return then it's Rs. 10 for both heads. Nil return means no more any transactions
25 December 2017
interest not applicable for nil return... But, what is your exact return on October...? The October return have any liabilities and you are filed it later with paid only late fee. Then the interest is not paid by you... Now, You ll be calculate and pay the Interest...
CAclubindia
