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GSTR3B Late Filing Fees

Nandisha (Accountant) (63 Points)

02 August 2018

Dear Sir/Madam,
GSTR3B late filing fees in waiever in any provision

GSTR3B not filing from July 2017 return is nil return. In case is Maximum Penalty is Rs 10000(CGST 5000 & SGST 5000) from October 2017
in any waiver provision or case law

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3 Replies

Miss Mansi Bhojani (Practicing Chartered Accountant) (1693 Points)
Replied 02 August 2018

Late fees ws waived till GSTR 3B filing for Sept 2017, then onward for nil return the penalty is 20 Rs per day per act and Rs 50 if the other case per day per act, maximum Rs 5000. There is no late fee on IGST.

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Vinod Babu (24191 Points)
Replied 02 August 2018

If Nil Return - Rs 20 per day for both acts (CGST Rs 10 and SGST Rs 10)

Other than Nil return Rs 50 per day for both the acts (CGST Rs 25 and SGST Rs 25)
And subject to a maximum of Rs. 10,000/-(both acts) , from the given due date to the actual date when the returns are finally filed.

According to the GST Penalty regulations, an interest will be charged at the rate of 18 percent per annum from the taxpayers who fail to pay their taxes on time. The interest will be levied for the days after the due date.

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pankaj (Practice) (89 Points)
Replied 29 August 2018

in many people's cases returns were not filed because of technical problem and now if they want to file return there is heavy penalty
Govt should come with one penalty waiver scheme which will enable GST execution more smooth