Why igst payment is attracting cgst and sgst late fee?

IGST 280 views 8 replies

Hi,

I export services from india to other countries. I has to pay 18% integrated tax without LUT.

It is stated that there is no late fees on filing IGST. then why GSTR3B is displaying late fees under CGST and SGST when I am late in filing the return in the next month form?

and what is the purpose of the late fees when Government lose nothing since they have to refund the amount as GST is not applicable on it?

thanks

 

 

 

Replies (8)
Late fees is applicable under CGST and SGST only. No Late fees for filing under IGST.
currently there is only the late fees on CGST and SGST as per portal

it is adding CGST and SGST late fees in the next month's return. I have Integrated tax only which is for export of services.

yes sir but portal is calculating late fees only in CGST and SGST
late fees is fpr delay in filing of GSTR-3B and not fpr late payment of tax. Hence whether IGST or CGST and SGST or only CGST or SGST payable, late fees of CGST and SGST has to be paid.
yes it can be possible

I don't know what is the purpose for adding late fees for export of services. it doesn't attract gst and govt. receives no loss because of it.

Late fees is calculated for lapse on filing the returns on or before due date irrespective whether you are exempted entity or taxable supplier.


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