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Late Fees Applied on GSTR-3B Filing

Like any other mechanism which is so huge, mammoth and hugely technological – complexities, intricacies and errors are bound to happen.

Similar in nature, is the recent fuzziness around GSTR-3B filing and the fines reflecting at the GST portal.

The due date for GSTR-3B is 20th of each month for the preceding month.

The system fetches data from GSTR-3B on the submission data and the data gets locked. No amendments of any sort can now be made until any notification is made by Government.

The late fees applies in the following cases:

  1. For instance, you submitted August’17’s return on 22nd September [D1] and filed it on 26th September [D2], the late fee in this case would be calculated for 20th – 22nd September and will reflect in the payment sheet of September return amounting to [2*100*2].
  2. The penalty for the gap between the date of submission [D1] and the date of filing [D2] will be borne by the taxpayer [22nd to 26th Sep], resulting to [4*2*100]. This gap which is being added in the return and reflecting at the GST portal is causing all the confusions.

Late-Fees-on-GSTR-3B
There are primarily two sorts of late fees:

  • For late submission [ as shown in #1 above]
  • For late filing [ as shown in # 2 above]

The GST provisions suggest that ‘returns submitted and filed after due date are exposed to a late filing fee, which is computed from the due date of return filing to the actual date of filing.

However, there is still some muddle around on the returns submitted before the due date but filed after the due date.

As a generic thumb rule, any late fines on returns should be applicable at the time of filing that return and should not be carried forward to avoid any complexities thereafter.

Comments 5

yogesh wani

October 20, 2017

We submit august return on 20th sept.but its not filed due to some errors.
today i could not filed sept return due to non filed august return.Please how can i calculate late payment fee & late filing fee.

CA Ruchika Tulsyan

October 23, 2017

first you have to filed august month return along with 200 Rs. per day (from last date of filing of return to actual date of filing+ 18% Interest p.a. on outstanding amount of tax payable for the month of august then only you will be able to file September month GSTR-3B

omprakash

December 20, 2017

now late fee from october 2017 onward is Rs20/-per day having no business such as csc/janwani kendra etc

CA Ruchika Tulsyan

December 21, 2017

for Nil Return Late fees is Rs. 20/- Per day and in other than Nil Return fees in Rs. 25/- Per day.

BABY

April 18, 2018

I HAVE NO FILE FOR GST NIL RETURNS FOR THE MONTH OF OCTOBER, NOVEMBER , DECEMBER, JANUARY, FEBRUARY, MARCH. HOW TO CALCULATE THE LATE FEE FOR THESE MONTHS