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late fee waiver

Tejas Gandhi (143 Points)

15 March 2019

as per notification no late fees for pending GST return
but it's scheme for which period

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7 Replies

g mahesh Mundra (Business and tax consultant) (3296 Points)
Replied 15 March 2019

from 01/07/17 to 30/09/18

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Tejas Gandhi (143 Points)
Replied 15 March 2019

so what about return from October 18 to January 19

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 15 March 2019

Originally posted by : Tejas Gandhi
	so what about return from October 18 to January 19

If we file after due date then Late fee is applicable...

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Saravana kumar (Tax Consultant) (170 Points)
Replied 15 March 2019

Late fee Rs.25 each in CGST & SGST per day.

Asif Nawaz (2 Points)
Replied 21 March 2019

sir how will this amount be calculated? i mean from which day late fee shall become applicable and till which day assuming a person has not filed his returns for the period from October'18 to March'19.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 21 March 2019

Late Fee calculated after the due date...

For ex oct-18 due date is 20/11/2018. In case you are not filed on or before due date then late fee applicable from 21st Nov 18...

If the return is nil then late fee Rs 20 (CGST Rs 10 & SGST Rs 10)

other than nil return then late fee Rs 50 (CGST Rs 25 & SGST Rs 25)

Maximum late fee Rs 10k (CGST Rs 5k & SGST Rs 5k)... in both...