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Regarding GST Amnesty Scheme

20 July 2021

My GSTR 3B (Monthly filer, Turnover less than 5cr.) is pending since December 2020. When I'm feeding December 3B information, portal is auto calculating and adding late fees for November 2020 of Rs. 1,900 + Rs. 1,900 whereas November 2020 falls within the period prescribed by amnesty scheme notification and max late fees should be capped at Rs. 1,000

someone please guide

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12 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 July 2021

Lodge complain to help desk & visit to your GST Department

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 21 July 2021

Late fee is calculated from Due date of Nov 2020 to date of filing.

Amnesty is available for only those returns filed between 1.6.21 to 31.8.21.

As per my understanding, Your November return was filed in month of January 2021 which is not covered in Amnesty Scheme.

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Hardik Hindocha (93 Points)
Replied 21 July 2021

3,800 is basically November 2020 GSTR 3B late fees which is being auto populated while filing December 2020 GSTR3B.. and Amnesty Scheme is applicable to returns 'filed' between scheme duration so I guess the portal is correctly charging the late fees for November..

CA Vishnu Manchikanti (Assistant Manager) (7 Points)
Replied 21 July 2021

Dear Hardik,
As per Notification no. 19/2021 - CT, maximum late fee for filing returns for period July'17 to April'21 is Rs. 1,000/- (CGST & SGST of Rs. 500/- each) where the tax liability is not nil. Returns of such period (in your case Nov'21) should be filed in 01-06-2021 to 31-08-2021. Since the late fee auto filled is more than the capping, it depicts that the amnesty scheme is not reflected in portal yet. Following procedure could be followed to filed returns considering late fee could not be modified manually in portal -
1. To file a grievance in the portal.
2. To pay the late fee as per portal and file returns, as more delay would lead to more interest & late fee again.
3. To apply for refund of excess late fee paid along with attachments of correct computation of late fee, Notification no. 19/2021 - CT and grievance filed.

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Hardik Hindocha (93 Points)
Replied 21 July 2021

CA Vishnu Sir, I have already filed the November 2020 GSTR 3B (Late filed by 76 Days) so I think portal is correctly computing late fees of 76*50 = 3800 for November 2020 GSTR 3B and it's auto fed in December 2020's 3B.

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 21 July 2021

Hardik, late fee is properly calculated.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 July 2021

as in normal case yes the late fee is computed correctly,. but as per amnesty scheme it should be 500/- or 1000/- (as the case )

1 Like

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 21 July 2021

Pankaj Rawat Sir,

Because Nov return filed in Jan 2021, late fee calculated at normal rate not as per amnesty scheme.

1 Like

Hardik Hindocha (93 Points)
Replied 21 July 2021

Returns "Filed" for periods between July 2017 to April 2021 are eligible for concessional late fees, but they should've been filed between 1st June 2021 to 31st August 2021.. so in my case November 2020 3B which is already filed and it's late fees are already decided and auto fed in December 3B so it is not eligible for amnesty..