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Late fee waiver

MURALIDOSS (INCOME TAX PRACTITIONER) (1329 Points)

23 December 2018

Is late fee waived off after filing return from July 2017 to September 2018 for GSTR 3B & GSTR1 - 22.12.2018 onwords ?

yesterday council meeting?

Any notification for this ?

please clarify.

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16 Replies

MURALIDOSS (INCOME TAX PRACTITIONER) (1329 Points)
Replied 23 December 2018

Coz today I want to file gstr 3B for the month of April 2018, Interest and Late fee shows 10000/-

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Rohit Pandey (LLB PERSUING) (186 Points)
Replied 23 December 2018

same questio i also have please reply

Bhagwat Sahu (Article) (46 Points)
Replied 23 December 2018

Same my Que in my GST AUG18 Late Fee Shows

pritesh (CA Final student) (7101 Points)
Replied 23 December 2018

Murali sir pls wait for some time notification will be issued and portal will be updated

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 December 2018

Its only a press release, wait for Notifications to be Issue.

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Rajesh Chonkar (Internal Auditor) (25 Points)
Replied 27 December 2018

Dear Sir,

please wait till the notification comes as the time limit for filing return is extended upto 31st march 2019.

Munaf (Accountant & Tax Consultant ) (69 Points)
Replied 28 December 2018

Dear Sir,

Any notification release by department or when will publiced ?

Sahil Bhatia (Practicing Chartered Accountant) (290 Points)
Replied 02 January 2019

Notification No. 76/2018* : Fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases*. https://www.cbic.gov.in/htdocs-cbec/gst/notfctn-76-central-tax-english-2018.pdf

*Specified Cases : Person who file return after 22nd december 2018 but before 31st March 2019.

Senthil Dharmarajan (Practising Company Secretary) (22 Points)
Replied 02 January 2019

Still its not updated in system

Sahil Bhatia (Practicing Chartered Accountant) (290 Points)
Replied 02 January 2019

have you filed any returns today?

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Nikhil (Practicing Chartered Accountant) (26 Points)
Replied 03 January 2019

Yes. Tried to file a return today but it is still not updated in the system.

Sahil Bhatia (Practicing Chartered Accountant) (290 Points)
Replied 03 January 2019

Tried to file? It will only be applicable once you file the return.

As the penalty in previous return is payable in the next return, so what you are seeing is maybe the penalty of the earlier return that you have filed already. Try filing a new return because as far as i know system has been updated and i have also confirmed the same with the GST helpdesk.

Nikhil (Practicing Chartered Accountant) (26 Points)
Replied 03 January 2019

@ Sahil

It says "You have late-fee liability for current tax period or carry forward late-fee liability for previous tax period, arising due to delayed filing of GSTR-3B,GSTR-1." and is showing a late fee of Rs. 3600/- when i try to file Apr'18 return. Not sure how coz all the late fees upto Mar'18 has been paid already.

Sahil Bhatia (Practicing Chartered Accountant) (290 Points)
Replied 03 January 2019

@ nikhil The 3600 penalty showing in April is for the previous month i.e March. And it is not possible for you to pay late fees for the month of March in march itself.

So I believe that if you file your april return after paying penalty for March of Rs. 3600 then the penalty for April will not be shown in 3B for the month of May.

This means that penalty for April won't be levied. Just check the screenshot for more info.

Attached File : 229274 20190103130606 gst.pdf downloaded: 126 times