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Penalty calculation

Kalidass (Accountant) (196 Points)

27 August 2019

when the GSTR 3B have not filed more than 6 months. How it calculates penalty..please guide...

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Pankaj Rawat (GST Practitioner) (55047 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

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Akshay Jain (Tax Consultant) (1024 Points)
Replied 27 August 2019

Fer nil return it is 10 + 10

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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 ].

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