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Plz clear me Penalty provision form FORM 3B

Deepak Kashyap (assistant Accountant) (52 Points)

25 November 2017

One of my client Did Not file Form 3B for September n October So plz clear me the Penalty provision.September’ 2017 - Waived off in 23 meetingOctober ‘ 2017. - 200 per dayOr I have to Penalty for September as well?

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4 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 25 November 2017

NO PENALTY FOR THE M/O SEPT AS IT WAS WAIVED

AND PENALTY FOR THE M/O OCT

NILL RETURN :: RS 40 (RS.20 & RS. 20 CGST AND SGAT RESP.) PER DAY

OTHER THAN NIL :: RS 50 (RS.25 & RS. 25 CGST AND SGAT RESP.) PER DAY

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kumar (self Employee) (26 Points)
Replied 25 November 2017

For bill return it is 10 + 10 and for taxebel return it is 50+50

RAJA P M ("Do the Right Thing...!!!") (128042 Points)
Replied 25 November 2017

Dear Deepak Kashyap..,

As per notification "Late Fee" not applicable for September GSTR 3B return. But, The same time, In case the 'Late Fee' is shown in return form then you can't escape without payment...

If its shown then you ll be pay and after you get it waived...

Late Fee is applicable On October GSTR 3B.

As following...

NIL RETURN : Rs. 20 = (CGST Rs. 10 & SGST Rs. 10)

OTHER THAN NIL RETURN : Rs. 50 = (CGST Rs. 25 & SGST Rs. 25)...

RAJA P M ("Do the Right Thing...!!!") (128042 Points)
Replied 25 November 2017

Originally posted by : NAVEEN CHAND
	NO PENALTY FOR THE M/O SEPT AS IT WAS WAIVED AND PENALTY FOR THE M/O OCT NILL RETURN :: RS 40 (RS.20 & RS. 20 CGST AND SGAT RESP.) PER DAY OTHER THAN NIL :: RS 50 (RS.25 & RS. 25 CGST AND SGAT RESP.) PER DAY