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Late fees on GSTR 3B.

NITAI BANERJEE (TAX CONSULTANT) (6 Points)

20 September 2018

As per the notifications in the month of September 2018,whether late fees applicable for filling gstr 3B for earlier periods.
Please clarify the matter.
Regards
NBanerjee

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3 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 20 September 2018

Originally posted by : NITAI BANERJEE
	As per the notifications in the month of September 2018,whether late fees applicable for filling gstr 3B for earlier periods.Please clarify the matter.RegardsNBanerjee

Yes... From Oct-2017

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CA Mohammed Khalandar (Practicing Chartered Accountant) (203 Points)
Replied 20 September 2018

Dear Sir,

1. Not 43/2018 dt 10/09/2018 :

Time limit for filing form GSTR 1 for July 2017 to September 2018 is 31/10/2018.

2. Proviso to Not 44/2018 dt 10/09/2018 :

Provided that the time limit for filing FORM GSTR-1 & GSTR-3Bfor the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – dt 06/08/2018 (New) Registration) shall be extended till the 31st day of December, 2018.

3. CBEC Press Release dt 10.09.2018

In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched.

Thanks

Khalandar

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 20 September 2018

Originally posted by : CA Khalandar
	Dear Sir, 1. Not 43/2018 dt 10/09/2018 : Time limit for filing form GSTR 1 for July 2017 to September 2018 is 31/10/2018. 2. Proviso to Not 44/2018 dt 10/09/2018 : Provided that the time limit for filing FORM GSTR-1 & GSTR-3Bfor the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – dt 06/08/2018 (New) Registration) shall be extended till the 31st day of December, 2018. 3. CBEC Press Release dt 10.09.2018 In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched. Thanks Khalandar