when the GSTR 3B have not filed more than 6 months. How it calculates penalty..please guide...
6 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 27 August 2019
From due date to till the date of filing.
25/- +25/- (CGST +Sgst) per day & for Nil return it's 20/-+20/- per day
But portal autocalculate the late filing of return
25/- +25/- (CGST +Sgst) per day & for Nil return it's 20/-+20/- per day
But portal autocalculate the late filing of return
Shivam RC
(Student)
(23683 Points)
Replied 27 August 2019
The Late Fees levied u/s 47 of the CGST Act 2017 is auto calculated by the portal itself while filing GSTR-3B.
The Late Fees of GSTR-3B is :
Liability Return : Rs. 25 per day per Act [ Rs. 25 under CGST + Rs. 25 under SGST ].
NIL Return : Rs. 10 per day per Act [ Rs. 10 under CGST + Rs. 10 under SGST = Total Rs. 20 per day ].
The Late Fees of GSTR-3B is :
Liability Return : Rs. 25 per day per Act [ Rs. 25 under CGST + Rs. 25 under SGST ].
NIL Return : Rs. 10 per day per Act [ Rs. 10 under CGST + Rs. 10 under SGST = Total Rs. 20 per day ].
Akshay Jain
(Tax Consultant)
(1024 Points)
Replied 27 August 2019
and in referance to above it can not be more than 10000 means 5000 for CGST and 5000 for SGST
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 28 August 2019
Sorry yes it's 10+10 for Nil return
Piali Roy Chowdhury
(605 Points)
Replied 28 August 2019
For Nil Return the Late Fees is Rs. 20 per day ( 10+10 )
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