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How are GSTR 3B late fees calculated?

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How are GSTR 3B late fees calculated?
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  1. The late fee has been rationalised for the future tax periods in case of GSTR-3B, as follows:
    In case of nil GSTR-3B filing, the maximum late fee charged shall be limit to Rs.500 per return (i.e Rs. 250/- each for CGST & SGST).
    In GSTR-1 and GSTR-3B other than nil filing, maximum late fee is fixed based on the annual turnover slab, as follows:
    If, in the previous financial year, the annual turnover is upto Rs.1.5 crore, then the late fee of maximum Rs 2,000 per return can be charged (i.e Rs.1000 each for CGST and SGST).
    If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can be charged (i.e Rs. 2500 each for CGST and SGST).
    If the turnover is more than Rs.5 crore then late fee of maximum Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can only be charged.

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