GSTR 3B Late Fee : Notifications and comments

By | September 8, 2018
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(Last Updated On: September 8, 2018)

GSTR 3B Late Fee

GSTR 3B Late fee has been waived for some months and reduced for some months by Govt. here are the compilation of Relevant Notifications on GSTR 3B late fee.

What is the late Fees for not filing GSTR 3B on due dates ?

GSTR 3B Late Fees for July 2017 to September 2017

The GSTR 3B late fee for the months of July 2017, August 2017  and September 2017 for late filing of FORM GSTR  3B has already been waived off vide Notification No. 28/2017-CT dated 1 st September 2017 and 50/2017-CT dated 24th October 2017. Thus you are not require to pay GSTR 3B late fees for July 2017, August 2017  and September 2017 .

GSTR 3B Late Fees for October  2017 

The Govt has waived Late fees for the registered persons whose return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; [ Refer Notification No 41/2018 Central Tax : Late fee waiver for GSTR3B Dated 4th September 2018,]

GSTR 3B Late Fees for October  2017 onwards

For subsequent months, i.e. October 2017 onwards,  [Notification No. 64/2017-CT dated 15th November 2017 ] :-

 For a taxpayer whose tax liability for that month was “NIL‟, late fee will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts).

 For other taxpayers, whose tax liability for that month was not  “NIL‟, late fee payable will be Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts)

[Circular No 26/26/2017 GST Dated 29th December , 2017  ]

Comment : Govt has exercised power under Section 128 CGST Act 2017  and issued the above Notifications for waiver of late fees under Section 47 CGST Act 2017.

Section 128 CGST Act 2017 gives the power to the Government to waive late fees fully or partly. Thus GSTR 3B late fees has been waived fully for July 2017, August 2017  and September 2017 and partly for October 2017 onwards.

No GSTR 3B Late Fee if  TRAN 1 Submitted not filed

Seeks to waive the late fee for FORM GSTR-3B from October, 2017 to April, 2018 if TRAN 1 submitted but not filed  vide  Notification No. 22 /2018 – Central Tax  Dated  the 14th May, 2018

Example on How to Calculate GSTR 3B Late Fees

For example, a Taxpayer has filed GSTR 3B for the month of January 2018 (due date 20th Feb 2018) on 23rd Feb 2018.

Amount of late fees to be paid:

Rs. 50 per day * 3 days = Rs. 150 (Rs. 75 CGST + Rs. 75 SGST)

If the above return was a return with ‘Zero’ tax liability then late fees will be:

Rs. 20 per day * 3 days = Rs. 60 (Rs. 30 CGST + Rs. 30 SGST)

Power of the Govt to impose Late fees for GSTR 3B return

Section 47 CGST Act 2017 deals with Levy of late fee and is covered in Chapter IX – Returns of CGST Act 2017 . As per this Section Late Fees for GST Return  are 

  • All returns except Annual Returns: Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST) of default up to a maximum of Rs 5,000.
  • Annual Returns: Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST) of default up to a maximum of 0.25% of Turnover in the State or Union territory.

Power of the Govt to reduce Late Fees under CGST Act

 Section 128 CGST Act 2017 gives Power to the government to waive penalty or fee or both and is covered in Chapter XIX – Offences and Penalties of CGST Act 2017  . It Says :-

The Government may, by notification  , waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.

Relevant Material on GSTR 3B

 GSTR 3B due Date

GSTR 3B Format

Exporters advised to file Table 6A and GSTR 3B for IGST Refund : Govt Press release

Where to show unregistered purchase in GSTR 3B after 13th Oct 2017

GSTR 3B FAQ : updated !  

[Video] GSTR 3B New Features : Explained by GSTN

[Video] GST News [ Part 172 ] GSTR 3B return Filing Changed w.e.f 21.02.2018 : by CA Satbir Singh

Filing GSTR 3B is now made more User friendly w.e.f 21.02.2018

GST Paid short in GSTR 3B : How interest will be calculated

How to rectify errors done while filing GSTR 3B ?

Will GSTR 3B be reconciled with GSTR 1 , GSTR 2 and GSTR 3

Can I edit GSTR 3B ? Answer

How to make Adjustments in GSTR 3B ?

Due Date of Various GST Returns : Notification wise, Month wise & Form wise 

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