Late Payment gstr-3b and 1

This query is : Resolved

Suresh S. Tejwani (Querist)
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23 July 2024 Mr. ABC Party has shown the bill of the month march-2019 in the Return of March-2019 and payment of this bill has been paid in the month of May-2019?

So, the liable of penalty comes on late payment ???

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
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25 July 2024 GSTR-3B late payments are Rs. 20 (Rs. 10 for CGST and Rs. 10 for SGST) per day for NIL returns and Rs. 50 (Rs. 25 for CGST and Rs. 25 for SGST) in all other scenarios. A NIL return is one in which there are no transactions but there are acquisitions. The maximum penalty is Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST) for each return.
Late fees for GSTR-1 are Rs. 200 a day (Rs. 100 for CGST and Rs. 100 for SGST). Currently, the government would not accept late payments for GSTR-1.