Gstr 3b filing for august

Page no : 6

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 21 September 2017

I know notification was for July only but notification was issued by GST in this regards.

Within 2-3 days it will also waived off.

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yogesh (student) (151 Points)
Replied 21 September 2017

Dear Ca Rashmi

What about those Taxpayer who want to file GSTR 3B for the month of August, it shows late fees of Rs .200 it is autopopulate,

will he file or wait for 2-3 days,

and mam where is the notification in this regards

Thanks with regards

Yogesh nain

9899979745

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 21 September 2017

As per notification the details are
Where the registered person has not submitted the return in FORM GSTR-3B, he is
required to furnish the details in FORM GSTR-1 and FORM GSTR-2 and sign and submit
the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of
section 49 of the Act. However, since the payment was not made on or before the due date,
the registered person shall be liable for payment of interest on delayed payment of tax
starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or
credit ledger. No late fee, however, would be levied for late filing of return in terms of
section 47 of the Act, in accordance with the recommendation of the GST Council, as
notified vide Notification No. 28/2017-Central tax dated 01.09.2017.

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 21 September 2017

If clearly prove that it is not compulsory to file GSTR-3B.

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 22 September 2017

Don't file this return, the only problem is that you don't file GSTR-3B for next 6months.

Calculate manually &pay tax manually up to 20th

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CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 22 September 2017

One more alternative is to file nil return & pay taxes on time.

yogesh (student) (151 Points)
Replied 22 September 2017

Dear Ca Rashmi Gandhi ji

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No.28 /2017 – Central Tax New Delhi, the 01st September, 2017 G.S.R. ( )E.:- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. [F. No. 349/74/2017-GST(Pt.)] (Dr.Sreeparvathy S.L.) Under Secretary to the Government of India.

As per the My understanding the wave off as per the notification for the july month only.

clarify the same Mam

Thanks with regards

YOgesh Nain

9899979745

RAJA P M ("Do the Right Thing...!!!") (127974 Points)
Replied 22 September 2017

Dear CA Rashmi Gandhi.,
You said, As per notification....!
Please refer the notification here... If the GSTR 3B is don't want then why the late fee is autopopulated... How to escape without filling of GSTR 3B Upto December 17....
Also I'm later for filing GSTR 3B waiting of date extending. But, no extend and also my clients are 😈😈😈 to me...
in case the late fee is waived dealers also happy. But, not the day is going late fee is coming.....

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 22 September 2017

The first line "where registered person not submitted GSTR-3B " clearly shows that it is not compulsory to file 3B.

Also other extract of this notification specify that it is for tax collection only.

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 22 September 2017

File nil return to avoid penalty if you want to file GSTR-3B but dobt forget to pay tax on time otherwise it will attract interest

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yogesh (student) (151 Points)
Replied 22 September 2017

Dear Ca Rashmi Gandhi

Mam but if our tax is suppose -5,000/- and we are not to fill the GSTR 3B and after sometime that means before 10 october 2017 i filed my GSTR 1 , After 10 October i filed GSTR 2,

your interpreation we can make our payment before GSTR 3 anytime because Payment is only in the GSTR 3B.

After creating the challan the payment is only goes to the Credit ledger thats means the walllet.

Thanks with regards

Yogesh Nain

9899979745